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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS


Lenders’ Reactions to Audit Rotation for Nonpublic Companies

Author(s):  Adrian L. Mayse

Citation: Adrian L. Mayse,(2018) "Lenders’ Reactions to Audit Rotation for Nonpublic Companies," Journal of Leadership, Accountability and Ethics, Vol. 15, Iss.3, pp 95-108

Article Type: Research paper

Publisher: North American Business Press

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.