CUHK Business School Research Reveals How Auditor Rotation May Benefit from Guanxi Among Auditors

HONG KONG SAR, Feb. 17 (Korea Bizwire) – Mandatory audit partner rotation has become a common practice around the world since the Sarbanes-Oxley Act was passed in the U.S. in 2002. Also known as the SOX, the purpose of this act is to protect investors from potential accounting fraud and to improve corporate financial disclosure. The [...]