Tag: auditor rotation

Accounting and Auditing Corporate Governance

Does auditor rotation impair professional skepticism?

by Cydney Posner CFO.com is reporting on a study published in a leading accounting journal The Accounting Review (payment required) that reaches the counter-intuitive conclusion that auditor rotation actually impairs professional skepticism. Skepticism is “a perspective universally viewed as essential to effective auditing. The primary reason traditionally advanced to require […]

Cydney Posner / July 21, 2015

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Tag: auditor rotation

Does auditor rotation impair professional skepticism?