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.
No takes yet. Share an insight, caveat, or question.
Raiborn et al. (2006) studied this question.
Synapse has enriched one closely related paper. Consider it for comparative context: