How do auditor rotations affect key audit matters? Archival evidence from South African audits

Duboisee De Ricquebourg, A orcid.org/0000-0002-5268-2109 and Maroun, W (2023) How do auditor rotations affect key audit matters? Archival evidence from South African audits. British Accounting Review, 55 (2). 101099. ISSN 0890-8389

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Item Type: Article
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© 2022 Elsevier Ltd. This is an author produced version of a paper published in The British Accounting Review. Uploaded in accordance with the publisher's self-archiving policy.

Keywords: Audit; Audit partner; Audit firm; Key audit matters; Firm rotation
Dates:
  • Published: 13 March 2023
  • Published (online): 18 May 2022
  • Accepted: 13 May 2022
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 17 May 2022 13:45
Last Modified: 18 May 2024 00:13
Published Version: https://www.sciencedirect.com/science/article/pii/...
Status: Published
Publisher: Elsevier
Identification Number: 10.1016/j.bar.2022.101099
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