Auditor Independence and Mandatory Auditor Rotation in Jordan
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منابع مشابه
Auditor tenure and rotation
There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years. Section 207 also requires a study on the potential effects of mandatory audit firm rotation. After conducting...
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The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S. in 1997 and the European Union (EU) is currently seeking to establish a common core of independence principles (EC Green Paper 1996). This paper explores, using a questionnaire instrument, U.K. interested parties' perceptions of...
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ژورنال
عنوان ژورنال: International Business Research
سال: 2015
ISSN: 1913-9012,1913-9004
DOI: 10.5539/ibr.v8n4p73