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Integrated within MPR requirements, minimum cooling-off periods regulate audit quality at the time of a rotation-back. Within the context of a proposed extension to the minimum cooling-off period, we examine the association between the length of the cooling-off period and audit quality.
We understand the need for a “cooling off” period for serving as EQR partner. However, the two-year requirement may be burdensome for smaller firms. If the “cooling off” period is retained, we would highly recommend a one-year period. that operate under all three sets of standards.
1 Οκτ 2021 · This paper examines the association between the length of the cooling-off period and audit quality: (1) when partners rotate back and (2) during the cooling-off period, ahead of an...
7 Φεβ 2024 · Horizontally, audit quality in the initial year after auditor rotation-back increases with increased length of the cooling-off period. These effects vary based on the audit firm quality control system.
cooling-off periods for EQ reviews provided that they are inspected at least once every three years (PCAOB Release 2009-004, AS 7 -Engagement Quality Review). At its October ASB meeting, the ASB considered the following three options: • No cooling-off period, with application guidance similar to that exposed by the IAASB in
1 Ιαν 2018 · We investigate the impact of the Public Company Accounting Oversight Board (PCAOB)'s first-time inspections of foreign accounting firms by examining abnormal accruals around the inspection year...
17 Δεκ 2018 · Integrated within MPR requirements, minimum cooling-off periods regulate audit quality at the time of a rotation-back. Within the context of a proposed extension to the minimum cooling-off period, we examine the association between the length of the cooling-off period and audit quality.
