Investigating the role of interchangeable auditor positions: Does swapping hats impact audit quality

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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...

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Bibliographic Details
Main Authors:	Abdul Wahab, Effiezal, Baatwah, Saeed
Format:	Journal Article
Published:	Emerald 2025
Online Access:	http://hdl.handle.net/20.500.11937/97324

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