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Public Accounting Firms: Required Study On The Potential Effects Of Mandatory Audit Firm Rotation ebook

by Jeanette M. Franzel


For more information, contact Jeanette M. Franzel at (202) or GAO believes audit committees, with their increased responsibilities under the act, can also play an important role in ensuring auditor independence. To fulfill this role, audit committees must maintain independence and have adequate resources.

Jeanette M. Franzel (202) 512-9471 [email protected] Office of Public Affairs (202) 512-4800 [email protected] Following major failures in corporate financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corporate disclosures and to restore investor confidence.

Details (if other): Cancel. Thanks for telling us about the problem. by. Jeanette M. Franzel.

This report studies the potential effects of requiring rotation of the PA firms that audit public companies registered with the SEC.

Audit firm discussion of inspection results with audit committee

Audit firm discussion of inspection results with audit committee. Increase the sharing of findings and remediation efforts relating to internal and PCAOB inspections to furnish audit committees with information relevant to their auditor oversight role. Audit committee report on its oversight of audit firm. In developing the partner rotation regulations required by Sarbanes-Oxley, the SEC cited the need to strike a balance between a fresh look at the engagement and the benefits of maintaining continuity and quality.

Creation Information.

quality increases with audit firm tenure demand for mandatory audit firm rotation has remained. This study investigated the potential effects of such a requirement on the related party audit firms in. Bahrain.

quality increases with audit firm tenure. Whether audit firm rotation should be made mandatory is an issue that has been debated for almost five. decades in the US and around the world (Kwon, Lim, & Simnett, 2010). Proponents of mandatory audit firm rotation have argued that a new auditor would bring to bear greater. demand for mandatory audit firm rotation has remained. Specifically, the objectives of this study are

Government Printing Office, Washington, .

Government Printing Office, Washington, . Authors and Affiliations.

Washington, DC: Government Printing Office. Glover, S. D. F. Prawitt, and M. H. Taylor. Kiran Temple University Fox School of Business ‘17, Course Hero Intern.

by Jeanette M. 1. 0 (3 used & new offers).

Public Accounting Firms: Required Study On The Potential Effects Of Mandatory Audit Firm Rotation ebook
Author:
Jeanette M. Franzel
Category:
Accounting
Subcat:
EPUB size:
1509 kb
FB2 size:
1772 kb
DJVU size:
1997 kb
Language:
Publisher:
Diane Pub Co (January 3, 2004)
Pages:
91 pages
Rating:
4.2
Other formats:
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