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Company & Commercial

09 December 2019
Does appointment of former partner of client's audit firm to client's audit committee impair audit quality?

USA - Cooley LLP

Studies of former partners of audit firms who have assumed management positions at audit clients have raised concerns, at least pre the Sarbanes-Oxley Act, about potentially lower audit quality, perhaps reflecting audit firms' reluctance to challenge aggressive accounting decisions made by their former partners. But what happens when a former partner joins the audit client's audit committee?

Author: Cydney Posner
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Recent updates

Kaan Demir What are your duties as a director of a joint stock company?

Turkey - Kayum & Demir

Author: Kaan Demir
Gordon Drakes Good faith and relational contracts

United Kingdom - Fieldfisher LLP

Author: Gordon Drakes
Corp Fin issues SLB 14K – it's 'ordinary business' again

USA - Cooley LLP

Author: Cydney Posner
Eugenio Vaccari Supreme Court of Cassation rules on shareholders' right of withdrawal

Italy - Grieco e Associati

Author: Eugenio Vaccari

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