合伙人轮换与审计质量的关系论文简介.pptVIP

Persistence of Effects of Partner Rotation The greater resource capacity available at Big 4 audit firms enables Big 4 auditors to better manage SOX 203 partner rotation requirements Auditor Resources: Auditor Specialization and Office Size The adverse consequences of partner rotation on financial reporting quality are greater when the audit office is not a specialist in the industry of the client and when the audit office has fewer audit resources Provide evidence of lower financial reporting quality following partner rotation Financial reporting quality of larger clients and clients of non-Bi