... No (Summer 2009) Mandatory Audit Partner Rotation, Audit Quality, and Market Perception 373 Following Myers et al 2003, we also estimate (2) for positive and negative abnormal accruals separately.22 ... be generalizable to a post-SOX U.S audit market or other audit markets where mandatory audit partner rotation is adopted, due to institutional differences between Taiwan and those markets We note, ... (Summer 2009) Mandatory Audit Partner Rotation, Audit Quality, and Market Perception 363 (e.g., Healy and Wahlen 1999; Kothari 2001) A main justification for also using abnormal accruals as a...