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

Document Type

Article

Source of Publication

International Journal of Auditing

Publication Date

11-1-2018

Abstract

© 2018 John Wiley & Sons Ltd This study analyzes the underexplored research area of audit revolving door (ARD). The analytical framework categorized the reviewed articles by author and article information, citation, research theme, motivational event, jurisdiction, nature of research, regional focus, organizational focus, research method, data analysis, literature focus, and findings. Our analysis highlights that no particular aspect can be held true or generalized about the ARD phenomenon. The ARD literature is USA dominated, organizationally based, and focused on post-departure issues, employing a 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.

ISSN

1090-6738

Publisher

Wiley-Blackwell

Volume

22

Issue

3

First Page

464

Last Page

485

Disciplines

Business

Keywords

audit firm alumni/affiliation, Audit revolving door, employment of ex-auditor, former auditor, structured literature review

Scopus ID

85052626544

Indexed in Scopus

yes

Open Access

yes

Open Access Type

Green: A manuscript of this publication is openly available in a repository

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