التفاصيل البيبلوغرافية
| العنوان: |
The audit mandatory rotation rule: the state of the art |
| المؤلفون: |
Cameran, Mara, Negri, Giulia, Pettinicchio, Angela |
| المصدر: |
EY Global FS Institute, Journal of Financial Perspectives. 3(2):61-75 |
| سنة النشر: |
2015 |
| الوصف: |
Mandatory audit rotation imposes periodical breaks to audit engagements and is intended to avoid excessively long relationships between the auditor and the client. The E.U. has finally introduced mandatory rotation for the audit firm in addition to the already existing audit partner rotation rules. The U.S., however, has for now decided to retain the partner rotation rule without introducing mandatory audit firm rotations. After an overview of the experience of a number of countries, we summarize the pros and cons of a compulsory change in the audit firm. Moreover, we focus on the empirical evidence collected on the benefits and costs of the rule. So far, investigations into the impact of the rule at corporate and market level have not been able to prove that the benefits outweigh the costs. |
| نوع الوثيقة: |
redif-article |
| اللغة: |
English |
| الإتاحة: |
https://ideas.repec.org/a/ris/jofipe/0073.html |
| رقم الأكسشن: |
edsrep.a.ris.jofipe.0073 |
| قاعدة البيانات: |
RePEc |
