auditor rotation

Audit Partner Rotation Delivers Few Benefits: Study
Corporate Finance

Audit Partner Rotation Delivers Few Benefits: Study

Studies find no significant fall-offs in reporting quality over partners’ five-year tenures and little or no evidence of the benefits of "fresh looks."
By CFO Staff | September 25, 2020
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Auditor Rotation Rules Miss Their Mark
Risk & Compliance

Auditor Rotation Rules Miss Their Mark

Merely requiring companies to periodically invite bids for their audit business, or change engagement partners at the incumbent firm, doesn't do the job.
By David McCann | February 28, 2018
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Auditors Can Be Friendly as Well as Skeptical, Study Finds
Auditing

Auditors Can Be Friendly as Well as Skeptical, Study Finds

Auditors who trust their clients can feel freer to be more skeptical of their financial reporting.
By David Katz | April 19, 2017
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CFO’s Daily Roundup: July 20, 2015
Buzz

CFO’s Daily Roundup: July 20, 2015

A collection of CFO.com's articles and stories published on July 20, 2015
By Kerry Maruna | July 21, 2015
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Auditor Rotation May Actually Inhibit Skepticism
Risk & Compliance

Auditor Rotation May Actually Inhibit Skepticism

While enhanced skepticism is a key argument for requiring auditor rotation, a new report suggests that what really happens is the opposite.
By David McCann | July 20, 2015
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Firm Accused of Auditor Independence Violations
Regulation

Firm Accused of Auditor Independence Violations

A partner at L.L. Bradford failed to monitor partner assignments, leading to auditor rotation violations in six public company audits, says the PCAOB.
By Matthew Heller | April 2, 2015
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Auditor Fined for Violating Partner Rotation Law
Regulation

Auditor Fined for Violating Partner Rotation Law

The case is part of the SEC’s Operation Broken Gate, designed to identify auditors who violate professional standards.
By Matthew Heller | October 27, 2014
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PCAOB Abandons Auditor Rotation
Strategy

PCAOB Abandons Auditor Rotation

The audit watchdog's three-year pursuit of a rule to boost auditor independence has ended, says chairman James Doty.
By Vincent Ryan | February 6, 2014
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