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

Kotb, Amr, Halabi, Hussein and Elbardan, Hany 2018. The auditor-to-client revolving door: a structured literature review. International Journal of Auditing 22 (3) , pp. 464-485. 10.1111/ijau.12132

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Abstract

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.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Publisher:	Wiley
ISSN:	1090-6738
Date of Acceptance:	14 June 2018
Last Modified:	17 Jan 2023 09:14
URI:	https://orca.cardiff.ac.uk/id/eprint/154168

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