The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality
通过实验研究发现，强制审计师轮换对审计质量的影响取决于审计师评估管理层陈述时采用的思维框架：采用诚实框架时轮换提升审计质量，采用怀疑框架时轮换反而降低审计努力。
ABSTRACT We examine whether the effect of mandatory auditor rotation on audit quality depends on the mental frame auditors adopt in evaluating management representations. In practice, auditors can alternately frame their assessments of management representations in terms of their potential dishonesty (what we term skepticism) or potential honesty. Using psychology theory and a laboratory experiment, we predict and find that mandatory rotation improves audit quality when an auditor takes an honesty frame, but that this effect reverses when an auditor takes a skeptical frame. Thus, the benefit of using a skeptical frame occurs when auditors do not rotate, but requiring rotation can reduce audit effort for auditors using a skeptical frame. An implication of our study is that focusing auditors on a skeptical assessment frame rather than mandating auditor rotation may be a less costly way to reduce low-effort audits and aggressive reporting.