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

Authors: Kotb, A., Halabi, H., Elbardan, H.

Journal: International Journal of Auditing

Publication Date: 01/11/2018

Volume: 22

Issue: 3

Pages: 464-485

eISSN: 1099-1123

ISSN: 1090-6738

DOI: 10.1111/ijau.12132

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.

https://eprints.bournemouth.ac.uk/31246/

Source: Scopus