Sanders, Christina Butler; Steward, Michelle D.; … - In: Business Horizons 52 (2009) 6, pp. 573-582
Audit teams are responsible for the discovery of the true financial state of a business. The ramifications of the quality of these efforts ripple throughout our economy. Requirements of Section 203 of the Sarbanes-Oxley Act of 2002 (SOX)--which mandates rotation of the audit team member who...