The Auditor‐To‐Client Revolving Door: A Structured Literature Review

22 Pages Posted: 23 Oct 2018

See all articles by Amr Kotb

Amr Kotb

Zayed University

hussein halabi

Swansea University

Hany Elbardan

Bournemouth University

Date Written: November 2018


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.

Keywords: audit firm alumni/affiliation, Audit revolving door, employment of ex‐auditor, former auditor, structured literature review

Suggested Citation

Kotb, Amr and halabi, hussein and Elbardan, Hany, The Auditor‐To‐Client Revolving Door: A Structured Literature Review (November 2018). International Journal of Auditing, Vol. 22, Issue 3, pp. 464-485, 2018. Available at SSRN: or

Amr Kotb (Contact Author)

Zayed University ( email )

PO Box 19282
Zayed University
Academic City, Dubai 19282
United Arab Emirates

Hussein Halabi

Swansea University

Hany Elbardan

Bournemouth University

Fern Barrow
Poole BH12 5BB, Dorset BH8 8EB
United Kingdom

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