Lenders’ Reactions to Audit Rotation for Nonpublic Companies

Authors

  • Adrian L. Mayse Howard University

DOI:

https://doi.org/10.33423/jlae.v15i3.1249

Keywords:

Leadership, Accountability, Ethics

Abstract

In this study, I surveyed lenders to examine their perceptions of audit rotation (partner or firm) for nonpublic companies. This study provides insight into lenders’ perceptions of audit rotation for nonpublic companies. Nonpublic companies should use this information to weigh the pros and cons of voluntarily implementing an audit rotation policy. This research adds to the audit rotation and nonpublic company literature. Future research should examine other variables (partner signature, corporate governance, professional skepticism, etc.) as means to enhance auditor independence and audit quality for nonpublic companies.

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Published

2018-09-01

How to Cite

Mayse, A. L. (2018). Lenders’ Reactions to Audit Rotation for Nonpublic Companies. Journal of Leadership, Accountability and Ethics, 15(3). https://doi.org/10.33423/jlae.v15i3.1249

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Articles