The research looked at whether a government rule from 2015 affected how independent auditors are when checking companies. They studied mining firms before and after the rule. The study found that how long an audit partner has been on the job impacts how independent they are. But, the regulation about rotating auditors did not seem to change auditor independence when deciding if a company could keep running. The researchers recommend better supervision of audit partners by authorities and professionals to make sure audits are fair and accurate.