{"id":"https://openalex.org/W2264747852","doi":null,"title":"Partner Rotation and PCAOB Inspections: Effects on End-of-Term Audit Quality","display_name":"Partner Rotation and PCAOB Inspections: Effects on End-of-Term Audit Quality","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W2264747852","mag":"2264747852"},"language":"en","primary_location":{"id":"pmh:oai:digital.lib.washington.edu:1773/26231","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1773/26231","pdf_url":"http://hdl.handle.net/1773/26231","source":{"id":"https://openalex.org/S4306401128","display_name":"ResearchWorks at the University of Washington (University of Washington)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I201448701","host_organization_name":"University of Washington","host_organization_lineage":["https://openalex.org/I201448701"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/1773/26231","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016346357","display_name":"Amanda M. Winn","orcid":"https://orcid.org/0000-0002-3271-4687","observed_orcids":["https://orcid.org/0000-0002-3271-4687"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Amanda Winn","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-3271-4687","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5038217576","display_name":"Michael G. Foster","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Michael G. Foster","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":6,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/pcaob-inspections","display_name":"PCAOB inspections","score":0.9610000252723694},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9440000057220459},{"id":"https://openalex.org/keywords/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":0.8999999761581421},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.6499999761581421},{"id":"https://openalex.org/keywords/auditor-effort","display_name":"auditor effort","score":0.8019999861717224},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.847000002861023},{"id":"https://openalex.org/keywords/audit-documentation","display_name":"audit documentation","score":0.6980000138282776},{"id":"https://openalex.org/keywords/audit-adjustments","display_name":"audit adjustments","score":0.5090000033378601},{"id":"https://openalex.org/keywords/auditor-rotation","display_name":"auditor rotation","score":0.44699999690055847}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8535445332527161},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8024885654449463},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.7006776332855225},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6709330081939697},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.6036943197250366},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5411514639854431},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.5258650779724121},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5158602595329285},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.493042916059494},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4607819616794586},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.43920350074768066},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.29940059781074524},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.20627084374427795},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.14232489466667175},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08257022500038147},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.06523457169532776},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:digital.lib.washington.edu:1773/26231","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1773/26231","pdf_url":"http://hdl.handle.net/1773/26231","source":{"id":"https://openalex.org/S4306401128","display_name":"ResearchWorks at the University of Washington (University of Washington)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I201448701","host_organization_name":"University of Washington","host_organization_lineage":["https://openalex.org/I201448701"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"},{"id":"mag:2264747852","doi":null,"is_oa":false,"landing_page_url":"https://digital.lib.washington.edu:443/researchworks/handle/1773/26231","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:digital.lib.washington.edu:1773/26231","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1773/26231","pdf_url":"http://hdl.handle.net/1773/26231","source":{"id":"https://openalex.org/S4306401128","display_name":"ResearchWorks at the University of Washington (University of Washington)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I201448701","host_organization_name":"University of Washington","host_organization_lineage":["https://openalex.org/I201448701"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"},"sustainable_development_goals":[{"score":0.47620001435279846,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2264747852.pdf","grobid_xml":"https://content.openalex.org/works/W2264747852.grobid-xml"},"referenced_works_count":36,"referenced_works":["https://openalex.org/W1494771891","https://openalex.org/W1578600265","https://openalex.org/W1868303241","https://openalex.org/W1913536963","https://openalex.org/W1973983196","https://openalex.org/W1979922354","https://openalex.org/W1990317644","https://openalex.org/W1993487407","https://openalex.org/W1996875373","https://openalex.org/W2006359750","https://openalex.org/W2007944315","https://openalex.org/W2008129967","https://openalex.org/W2059214589","https://openalex.org/W2063535377","https://openalex.org/W2094136133","https://openalex.org/W2115434286","https://openalex.org/W2116485500","https://openalex.org/W2120687356","https://openalex.org/W2147553882","https://openalex.org/W2149860980","https://openalex.org/W2149893809","https://openalex.org/W2152596199","https://openalex.org/W2156204700","https://openalex.org/W2161878611","https://openalex.org/W2167646351","https://openalex.org/W2318086509","https://openalex.org/W2971908709","https://openalex.org/W3121748228","https://openalex.org/W3121773444","https://openalex.org/W3121838744","https://openalex.org/W3122236161","https://openalex.org/W3123265060","https://openalex.org/W3123897291","https://openalex.org/W3124201727","https://openalex.org/W3124379027","https://openalex.org/W3124904917"],"related_works":["https://openalex.org/W7029045784","https://openalex.org/W2747082796","https://openalex.org/W7061269998","https://openalex.org/W7017591131","https://openalex.org/W3019666064","https://openalex.org/W2789329585","https://openalex.org/W7207109056","https://openalex.org/W3122756445","https://openalex.org/W7026937943","https://openalex.org/W2460418678"],"abstract_inverted_index":{"I":[0,21],"examine":[1],"the":[2,29,32,50,82,89,99,144,158,164],"joint":[3],"effects":[4,30],"of":[5,31,66,79,84,127,146,167],"two":[6],"current":[7],"audit":[8,17,38,123,148],"regulations,":[9],"mandatory":[10,54,72,94,168],"partner":[11,55,73,95,110,133],"rotation":[12,56,74,111,134,170],"and":[13,57,75],"PCAOB":[14,67,80,85,136,154],"inspections,":[15],"on":[16,37,118],"quality.In":[18,39],"doing":[19],"so,":[20],"respond":[22],"to":[23,53,114,121],"Congress's":[24],"call":[25],"for":[26],"research":[27],"about":[28],"2002":[33],"Sarbanes-Oxley":[34],"Act's":[35],"reforms":[36],"an":[40],"experiment":[41],"using":[42],"experienced":[43],"professional":[44],"auditors,":[45],"auditors":[46,69],"decrease":[47,90],"effort":[48,59,92,103],"in":[49,91,102,125],"year":[51],"prior":[52],"increase":[58],"when":[60],"there":[61],"is":[62,104],"a":[63,76],"high":[64,77],"risk":[65,78,87],"inspection.When":[68],"anticipate":[70],"both":[71],"inspection,":[81],"effect":[83],"inspection":[86],"mitigates":[88],"from":[93,108],"rotation,":[96],"such":[97],"that":[98,132],"net":[100],"change":[101],"not":[105],"statistically":[106],"different":[107],"zero.Additionally,":[109],"causes":[112],"partners":[113],"reduce":[115],"time":[116],"spent":[117],"activities":[119],"likely":[120],"enhance":[122],"quality":[124],"favor":[126],"documentation.I":[128],"find":[129],"no":[130],"evidence":[131],"or":[135],"inspections":[137,155],"affect":[138],"auditors'":[139],"independence,":[140],"as":[141,163,171],"measured":[142],"by":[143],"magnitude":[145],"proposed":[147],"adjustments.Regulators":[149],"can":[150],"consider":[151],"whether":[152],"required":[153],"may":[156],"perform":[157],"same":[159],"external":[160],"review":[161],"function":[162],"\"fresh":[165],"eyes\"":[166],"firm":[169],"they":[172],"debate":[173],"additional":[174],"reforms.!1!":[175]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}