Journal article
Auditor Rotation: The PCAOB Considers a New Direction
Abstract
SUMMARY The Public Company Accounting Oversight Board (PCAOB) recently undertook an exploration of the need for mandatory audit firm rotation with its issuance of the Concept Release on Auditor Independence and Auditor Rotation (PCAOB 2011a). The accumulation of evidence from PCAOB inspections of audit engagements over the last eight years has led the Board to consider additional steps to protect auditors' independence. We provide a brief …
Authors
Roush PB; Church BK; Jenkins JG; McCracken SA; Stanley JD
Journal
Current Issues in Auditing, Vol. 5, No. 2, pp. c15–c20
Publisher
American Accounting Association
Publication Date
December 1, 2011
DOI
10.2308/ciia-50100
ISSN
1936-1270