On the economics of audit partner tenure and rotation: Evidence from PCAOB data
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Other versions of this item:
- Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
- Brandon Gipper & Luzi Hail & Christian Leuz, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," NBER Working Papers 24018, National Bureau of Economic Research, Inc.
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More about this item
KeywordsAuditing; Audit fees; Audit quality; Auditor rotation; Audit partner tenure; Competition; PCAOB;
- J01 - Labor and Demographic Economics - - General - - - Labor Economics: General
- J44 - Labor and Demographic Economics - - Particular Labor Markets - - - Professional Labor Markets and Occupations
- L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services
- M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2018-12-24 (Accounting & Auditing)
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