Mandatory Audit Firm Rotation: Evidence from Illinois State Universities.
Academy of Accounting and Financial Studies Journal 2009, July, 13, 3
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INTRODUCTION This paper examines auditor's findings when audit firm rotation is predetermined and mandated. Section 207 of the Sarbanes-Oxley Act of 2002 commissioned the General Accounting Office (GAO) to conduct a study of audit firm rotation. That report, issued in November of 2003, identified strengths and weaknesses of mandatory audit firm rotation as specified by the various constituencies, but made no specific recommendations. Instead, it suggested that the SEC monitor the effectiveness of other provisions of SOX and revisit the role of mandatory audit firm rotation at a later date if necessary.
GENRE
Zaken en persoonlijke financiën
UITGEGEVEN
2009
1 juli
TAAL
EN
Engels
LENGTE
15
Pagina's
UITGEVER
The DreamCatchers Group, LLC
GROOTTE
269,5
kB
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