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An Experimental Investigation of Retention and Rotation Requirements
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  • 2010Information and Incentives Inside the Firm: Evidence from Loan Officer Rotation287 cited
  • 2008Risk Monitoring and Control in Audit Firms: A Research Synthesis206 cited
  • 2005Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan172 cited
  • 2011Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees169 cited
  • 2012How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?168 cited
  • 2011How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China164 cited
  • 2009Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain162 cited
  • 2008Does auditor tenure influence the reporting of conservative earnings?160 cited
  • 2012The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality119 cited
  • 2008The impact of auditor rotation on auditor–client negotiation104 cited
  • 2009Disclosing conflicts of interest – Do experience and reputation matter?97 cited
  • 2010Does auditor tenure affect accounting conservatism? Further evidence92 cited
  • 2009Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea85 cited

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  • 2018Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions80 cited
  • 2020Do women in board represent less corporate tax avoidance? A moderation analysis76 cited
  • 2001The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity74 cited