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Sarbanes Oxley, Non Audit Services (NAS) and the mandatory rotation of audit firms

Marianne, Ojo (2013): Sarbanes Oxley, Non Audit Services (NAS) and the mandatory rotation of audit firms. Forthcoming in:

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Abstract

Whilst the benefits and potentials of the dual roles assumed by external auditors are emphasized, as well as the need to ensure that safeguards operating to guard against a compromise of objectivity and independence are in place, this paper also highlights the fact that even though such dual roles are appropriate in certain cases – as illustrated by justifications for limitations imposed by the Sarbanes Oxley Act and other relevant and applicable legislation – instances also persist where section 201 of Sarbanes-Oxley, with regard to internal audit outsourcing, may have been over-reactionary and may continue to hinder both companies and their auditors.

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