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Partner Rotation Or Extended Rotations? The Effect Of Confirmation Bias And Motivated Reasoning Bias On Objectivity And Independence: A Framework, Lei Dong, Robert Sarikas, Arsen Djatej

Journal of Global Business Insights

We propose a two-dimensional audit rotation framework on auditors’ rotation that contributes to the discussion on the potential impact of alternatives to strengthen and maintain unbiased attitude, objectivity, and independence. According to the conceptual outlines of this framework, auditors’ objectivity and independence might be enhanced by dealing with confirmation bias and motivated reasoning bias. In this study, we outline and propose potential academic inquiries that could be addressed and tested under this framework. We draw upon research on accounting, auditing, psychology, and economics to discuss the potential consequences of different audit rotation alternates on auditors’ objectivity and independency. A …