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In the aftermath of the collapse of financial institutions like Lehman Brothers and audit deficiencies of investment banking firms, a great deal of attention has been devoted to requiring mandatory auditor rotation. Some critics of the audit profession are concerned about a breakdown in external auditor independence, objectivity, and professional skepticism.
Others point out the inherent conflict of interests in the "issuer pays" model for auditing firms. Kenneth Daly, president and CEO of the National Association of Corporate Directors (NACD), told the PCAOB in its hearings on these matters that there should be a rigorous annual evaluation of the external auditor led by the audit committee, endorsed by the board, and communicated to shareholders.
Do you think such an annual process negates the need to consider mandatory auditor rotation? What are some of the possible unintended consequences of instituting a mandatory auditor rotation requirement? What are the costs and benefits of mandatory auditor rotation from an ethical perspective?
Do you believe auditors should be required to rotate off a client's audit engagement after a specific period of time? Why or why not?
From this quick example ask yourself the following questions: What organizational goal is driving this training? What will the benefit be? What is the skill gap? What competencies (knowledge, skills, or attitudes) will this program need
Managers of healthcare organizations have a lot to learn from the management practices and breakthrough ideas from other industries. Your Final Project Report should identify three "big ideas" that represent great opportunities to improve the perform..
Analyse the claimed advantages of SMA. Discuss the possible problems of implementing SMA within the company. Discuss the coverage of SMA.
An employee with a bachelor"s degree, an employee who speaks English as a second language, and an individual over the age of 40 are all examples of what?
1.18. Describe how ETSY (in Rob Kalin Entrepreneurial Profile) is an opportunity that can be replicated to industry niches other than hand-made crafts. Visit the ETSY website (http://www.etsy.com) and identify a similar approach where you could achi..
Write a 750-1000 word paper that describes your product, explains your strategy for entering the markets and analyzes the potential barriers you may encounter
The purpose of this written project is for the student to proceed through all of the steps required in planning and implementing a major change initiative.
The unit will be assessed through a single individual coursework which carries a 100% weighting. The coursework requires students to write 5000 wordssubmission which answers questions stated in the assignment. Each of these 4 questions are weighte..
Jill Jones is a bright 45-year-old woman who is the vice-president of sales in a mid-sized family owned Candy Corporation. She began her career at the company right out of high school, and over the years earned two college degrees while working he..
What would be the apparent frequency of the sound
What are the far-reaching consequences of leadership and governance failure? Provide rationale and examples to support your response.
Show with examples how managers in multinational firms could improve their employees' awareness of the important differences among cultures.
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