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Explaining Audit Market Structure and Reforms – Mandatory Rotation of Audit Firms, Partners and Audit Re-tendering (Part 2 of 3)

In this article, we examine the policy interventions of mandatory audit firm rotation, partner rotation and re-tendering of the auditing contract. These policy interventions rest on the presumption that audit quality negatively correlates with audit tenure. We will summarise the current practice before bringing the presumption to the stand for examination. 
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