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Article
The auditor-to-client revolving door: A structured literature review
International Journal of Auditing
  • Amr Kotb, Zayed University
  • Hussein Halabi, Prifysgol Abertawe
  • Hany Elbardan, The Business School at BU
Document Type
Article
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.

Publisher
Wiley-Blackwell
Disciplines
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
https://cronfa.swan.ac.uk/Record/cronfa40717/Download/0040717-20062018143939.pdf
Citation Information
Amr Kotb, Hussein Halabi and Hany Elbardan. "The auditor-to-client revolving door: A structured literature review" International Journal of Auditing Vol. 22 Iss. 3 (2018) p. 464 - 485 ISSN: <a href="https://v2.sherpa.ac.uk/id/publication/issn/1090-6738" target="_blank">1090-6738</a>
Available at: http://works.bepress.com/amr-kotb/2/