Investigating the role of interchangeable auditor positions: Does swapping hats impact audit quality
Abstract Purpose: This study investigates the effects of the alternating roles of audit firms on audit quality. Specifically, we examine whether appointing a previous external (internal) audit firm as an incumbent internal (external) audit firm impacts audit quality. We analyze the economic bondi...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Emerald
2025
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| Online Access: | http://hdl.handle.net/20.500.11937/97324 |