Sentence examples for firm rotation from inspiring English sources

Mandatory audit firm rotation has been considered at various times since the 1970s.

report, issued in 2003, found that "mandatory audit firm rotation may not be the most efficient way to enhance auditor independence and audit quality".

The regulatory body, the Public Company Accounting Oversight Board, voted unanimously to seek comment over the next four months on a concept known as mandatory audit firm rotation.

"Considering the disturbing lack of skepticism we continue to see," he told a conference at the University of Southern California, "the board is prepared to consider all possible methods of addressing the problem of audit quality — including whether mandatory audit firm rotation would help address the inherent conflict created because the auditor is paid by the client".

Our study explores loan officers' perceptions of auditors' independence and audit quality under three experimental audit firm rotation scenarios.

This paper reports the results of an experiment designed to investigate how mandatory audit firm rotation affects auditor client negotiations.

They should bar auditors from providing all non-audit services to audit clients and make auditor-firm rotation mandatory.

The Dodgers have other work to accomplish in these last 10 games: see who amongst the injured can return and contribute, figure out the playoff rotation, firm up the bullpen arms.

The firm he founded, Second Rotation, bought the gadgets through a Web site it launched in July called Gazelle.

Often placing a broad, flat rubber band between the screw and the screwdriver will yield good results if firm pressure and slow rotation is used.

Under the city's process, a group of underwriters is selected jointly by the offices of the mayor and the city comptroller, and then those financial firms, through an established rotation, typically take turns serving as primary underwriter.