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The auditor-to-client revolving door: A structured literature review
International Journal of Auditing, Volume: 22, Issue: 3, Pages: 464 - 485
Swansea University Author: Hussein Halabi
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DOI (Published version): 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, re...
Published in: | International Journal of Auditing |
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ISSN: | 10906738 |
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Wiley
2018
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URI: | https://cronfa.swan.ac.uk/Record/cronfa40717 |
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2020-07-03T13:40:59.7513420 v2 40717 2018-06-15 The auditor-to-client revolving door: A structured literature review f7e6b4295ab6a82be92bdd4e99587e73 0000-0003-4951-9981 Hussein Halabi Hussein Halabi true false 2018-06-15 BAF 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 qualitativeresearch 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. Journal Article International Journal of Auditing 22 3 464 485 Wiley 10906738 audit revolving door, employment of ex-auditor, structured literature review, audit firm alumni/affiliation, former auditor. 30 11 2018 2018-11-30 10.1111/ijau.12132 https://onlinelibrary.wiley.com/doi/abs/10.1111/ijau.12132 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University 2020-07-03T13:40:59.7513420 2018-06-15T16:57:16.3110334 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Amr Kotb 1 Hussein Halabi 0000-0003-4951-9981 2 Hany Elbardan 3 0040717-20062018143939.pdf 40717.pdf 2018-06-20T14:39:39.7630000 Output 1386315 application/pdf Accepted Manuscript true 2018-08-15T00:00:00.0000000 true eng |
title |
The auditor-to-client revolving door: A structured literature review |
spellingShingle |
The auditor-to-client revolving door: A structured literature review Hussein Halabi |
title_short |
The auditor-to-client revolving door: A structured literature review |
title_full |
The auditor-to-client revolving door: A structured literature review |
title_fullStr |
The auditor-to-client revolving door: A structured literature review |
title_full_unstemmed |
The auditor-to-client revolving door: A structured literature review |
title_sort |
The auditor-to-client revolving door: A structured literature review |
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f7e6b4295ab6a82be92bdd4e99587e73 |
author_id_fullname_str_mv |
f7e6b4295ab6a82be92bdd4e99587e73_***_Hussein Halabi |
author |
Hussein Halabi |
author2 |
Amr Kotb Hussein Halabi Hany Elbardan |
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International Journal of Auditing |
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22 |
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3 |
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464 |
publishDate |
2018 |
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Swansea University |
issn |
10906738 |
doi_str_mv |
10.1111/ijau.12132 |
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Wiley |
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Faculty of Humanities and Social Sciences |
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Faculty of Humanities and Social Sciences |
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School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance |
url |
https://onlinelibrary.wiley.com/doi/abs/10.1111/ijau.12132 |
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description |
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 qualitativeresearch 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. |
published_date |
2018-11-30T03:51:50Z |
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1763752552841609216 |
score |
11.02893 |