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Should auditor rotation be mandatory?
Author(s) -
Raiborn Cecily,
Schorg Chandra A.,
Massoud Morcos
Publication year - 2006
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20214
Subject(s) - audit , accounting , business , face (sociological concept) , work (physics) , rotation (mathematics) , auditor independence , section (typography) , sarbanes–oxley act , internal audit , joint audit , computer science , engineering , sociology , mechanical engineering , social science , artificial intelligence , advertising
The Sarbanes‐Oxley Act (SOX) has brought many changes. But buried within SOX is a small, threeparagraph section that could change the face of auditing. The authors discuss mandatory rotation of auditors: the pros and cons, how it might work, and the changes it might bring. © 2006 Wiley Periodicals, Inc.
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