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The auditor-to-client revolving door: A structured literature review

Amr Kotb, Hussein Halabi Orcid Logo, Hany Elbardan

International Journal of Auditing, Volume: 22, Issue: 3, Pages: 464 - 485

Swansea University Author: Hussein Halabi Orcid Logo

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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...

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Published in: International Journal of Auditing
ISSN: 10906738
Published: Wiley 2018
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URI: https://cronfa.swan.ac.uk/Record/cronfa40717
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first_indexed 2018-06-15T19:33:02Z
last_indexed 2020-07-03T19:00:34Z
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spelling 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 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
author_id_str_mv f7e6b4295ab6a82be92bdd4e99587e73
author_id_fullname_str_mv f7e6b4295ab6a82be92bdd4e99587e73_***_Hussein Halabi
author Hussein Halabi
author2 Amr Kotb
Hussein Halabi
Hany Elbardan
format Journal article
container_title International Journal of Auditing
container_volume 22
container_issue 3
container_start_page 464
publishDate 2018
institution Swansea University
issn 10906738
doi_str_mv 10.1111/ijau.12132
publisher Wiley
college_str School of Management
hierarchytype
hierarchy_top_id schoolofmanagement
hierarchy_top_title School of Management
hierarchy_parent_id schoolofmanagement
hierarchy_parent_title School of Management
department_str Accounting and Finance{{{_:::_}}}School of Management{{{_:::_}}}Accounting and Finance
url https://onlinelibrary.wiley.com/doi/abs/10.1111/ijau.12132
document_store_str 1
active_str 0
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 2018-11-30T04:07:48Z
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score 10.872203