Should auditor rotation be mandatory?
Copyright policy ) Cecily Raiborn; Chandra A. Schorg; Morcos Massoud;
Should auditor rotation be mandatory?
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.
- Claremont McKenna College United States
- Loyola University New Orleans United States
selected citations These citations are derived from selected sources.This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).18 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Top 10% influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Top 10% impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Average
selected citations
Citations provided by BIP!
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 18
Top 10%
Top 10%
Average
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