Evolving door : manditory auditor rotation is at best neutral for quality and independence (Record no. 59402)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00464nam a2200133Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716044039.0 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | Serial |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Roberts, James |
| 245 ## - TITLE STATEMENT | |
| Title | Evolving door : manditory auditor rotation is at best neutral for quality and independence |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2012 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Argues that compulsory auditor rotation at large companies may be plausible but the idea has little merit for those on the ground. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 11/7/12 |
| Action agent | SANDRAW |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Analytic |
No items available.