The Auditor-to-Client Revolving Door: A Structured Literature Review.

Elbardan, H., Kotb, A. and Halabi, H., 2018. The Auditor-to-Client Revolving Door: A Structured Literature Review. International Journal of Auditing.

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DOI: 10.1111/ijau.12132

Abstract

This study analyses the under-explored research area of audit revolving door (ARD). The analytical framework categorised the reviewed articles by author & article information, citation, research theme, motivational event, jurisdiction, nature of research, regional focus, organisational focus, research method, data analysis, literature focus and findings. Our analysis highlights that no particular aspect can be held true or generalised about the ARD phenomenon. The ARD literature is USA dominated, organisationally based and focused on post-departure issues, employing quantitative approach with obvious lack of perceptions of stakeholders. We call for more qualitative research that critiques pre- and post-ARD, addressing the ‘how’ and ‘why’ questions, soliciting perceptions of various stakeholders. To frame directions for future research, we refer to three areas: threats, benefits and safeguards of ARD. Our findings are relevant to research students reviewing the auditing literature to find their own research and to academic auditing researchers looking for appropriate research outlets.

Item Type:Article
ISSN:1090-6738
Uncontrolled Keywords:audit revolving door, employment of ex-auditor, structured literature review, audit firm alumni/affiliation, former auditor
Group:Faculty of Management
ID Code:31246
Deposited By: Unnamed user with email symplectic@symplectic
Deposited On:18 Sep 2018 08:06
Last Modified:18 Sep 2018 08:06

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