... 11 7-1 42.IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of InternalAuditors, available at: http://inaudit.com/regulatory/mandatory -audit- firm -rotation- too-costly-with-minimal-benefit-iia-12870/ Jenkins, ... for understanding and researching audit quality , Auditing:A Journal of Practice & Theory, Vol. 30 No. 2, pp. 12 5-1 52.Geiger, M. and Raghunandan, K. (2002), “Auditor tenure and audit reporting ... Audit firm rotation and audit quality: evidence from academic research David S. Jenkins and Thomas E. Vermeer Department of Accounting & MIS, University...