- Resignation or abdication-the credibility of auditor resignation statements. Dunn, John; Stewart, Margaret // Accounting Forum;Mar1999, Vol. 23 Issue 1, p35
The accountancy profession claims to achieve high standards of integrity and openness in the provision of its services. These claims are tested by a study of the circumstances surrounding 340 auditor resignations. UK company law requires a statement of any circumstances associated with the...
- Auditor rotation: A bad governance idea. Wallace, Wanda A. // Directors & Boards;Spring2004, Vol. 28 Issue 3, p14
Assesses auditor rotation proposal. Tenure of auditors; Incidence of auditor change; Function of an auditor's industry expertise.
- Anaheim, Calif., Council To City Manager: Resign. Webster, Keeley // Bond Buyer;11/21/2011, Vol. 378 Issue 33619, p7
The article announces the appointment of Bob Wingenroth as an acting city manager of Anaheim, California.
- Resignations and Dismissals Eight-Year Q3 Breakdown. // Public Accounting Report;10/15/2008, Vol. 32 Issue 19, p5
A chart is presented that lists the eight-year third quarter breakdown of resignations and dismissal of various firms including BDO Seldman LLP, Ernst & Young Global Ltd., and Grant Thornton LLP.
- An Inside Look at Auditor Changes. Turner, Lynn E.; Williams, Jason P.; Weirich, Thomas R. // CPA Journal;Nov2005 Innovations Supplement, p12
This article examines the reasons behind auditor changes in the U.S. A change in auditors can be the result of either a dismissal by the company or the auditor's resignation. Auditor resignations often occur in the context of grave financial circumstances, and they can be accompanied by a...
- Caution required. Gaines, Keith; Tillman, John // Accountancy;Jun2005, Vol. 135 Issue 1342, p112
Provides information on the legal issues British auditors need to consider when resigning an audit. Risk factors associated with an auditor's resignation; Significance of the Company Law Reform white paper published in March 2005 to resigning auditors; Overview of the resignation process under...
- The Association Between Qualified Opinions and Auditor Switches. Craswell, A. T. // Accounting & Business Research (Wolters Kluwer UK);Winter88, Vol. 19 Issue 73, p23
The question of whether auditors who qualify their opinions are more likely to face dismissal is investigated. The evidence presented in respect of Australian practice is consistent with managers' switching auditors more frequently following qualification, with â€˜newâ€™ auditors giving...
- AUDIT AND NON-AUDIT FEES IN GERMANY - THE IMPACT OF AUDIT MARKET CHARACTERISTICS. Köhler, Annette G.; Ratzinger-Sakel, Nicole V. S. // Schmalenbach Business Review (SBR);Oct2012, Vol. 64 Issue 4, p281
We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005-2007. We find no relation between audit and nonaudit fees, which suggests that audit and non-audit fee determination in Germany does not indicate any particular impairment of...
- Discussion Paper On The Auditor's Report. // Accountancy Ireland;Feb2008, Vol. 40 Issue 1, p51
The article reports that the Auditing Practices Board (APB) publishes a Duscussion Paper entitled "The Auditor's Report: A Time for Change?" The paper is the result from extensive debate on the usefulness of current auditor's reports within the Audit Quality Forum and comments received by the...