Mandatory rotation of auditing firms and engagement partners doesn’t necessarily foster greater professional skepticism, according to a new academic study.

The study polled 233 pairs of auditors and their contact persons at client firms (mainly CEOs or CFOs) on their attitudes towards mandatory rotation and found that trust and professional skepticism can work hand in hand.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access