Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4

This paper examines the effect of audit tenure and rotation on quality. study also whether this is different between Big 4 non-Big firm. research was conducted in Indonesia, which one few countries that not only implementing partner but mandatory firm rotation. However, 2015, Indonesia abolished. The results show relationship auditor quality significant. Audit positively impacts quality, positive impact lower 4. In 4, has no could improve Meanwhile, sufficient to because they have partners perform a review.