... cost and benefit of mandating the rotation o f auditors, Gietzmann and Sen (2002) conclude that in certain well-defined circumstances, mandatory rotation of auditors is a desirable policy In audit ... impact of mandated auditor changes on earnings, and thus audit, quality by focusing on one element o f earnings quality preceding and following the Korean government’s adoption of its auditor designation ... ABSTRACT Chung, Hyeesoo Hyun Ph.D., Purdue University, August 2004 Selective Mandatory Auditor Rotation and Audit Quality: An Empirical Investigation o f Auditor Designation Policy in Korea Major Professor:...