The article examines how requiring audit firms to rotate can improve audit quality in Korea. They looked at whether new auditors were more likely to issue warnings about struggling companies, and if they helped make financial reports more accurate. The research found that when audit firm rotation is mandatory, new auditors are better at pinpointing risky businesses and reducing misleading financial data. This means that having a fresh set of eyes on a company's finances can lead to better alerts about potential problems and more trustworthy financial reports overall.