scholarly journals IMP System change notification

1972 ◽  
Author(s):  
A.M. McKenzie
Keyword(s):  
System Change ◽  
Change Notification

University-based continuing education and mental health system change.

1982 ◽  
Vol 37 (8) ◽  
pp. 966-970 ◽  
Author(s):  
George H. Wolkon ◽  
Carolyn L. Peterson ◽  
Patricia Gongla
Keyword(s):  
Mental Health ◽  
Health System ◽  
Continuing Education ◽  
Mental Health System ◽  
System Change ◽  
Health System Change

Creating System Change in a Changing Environment

2005 ◽  
Author(s):  
J. Emshoff ◽  
E. Valentine ◽  
G. Kuperminc
Keyword(s):  
System Change ◽  
Changing Environment

ECONOMICS OF SYSTEM CHANGE

1966 ◽  
Author(s):  
NORMAN TAYLER
Keyword(s):  
System Change

How Effective Is Joint Public and Private Monitoring? The Case of the AICPA Auditor Change Notification Letter

2001 ◽  
Vol 20 (1) ◽  
pp. 29-43 ◽  
Author(s):  
Michael L. Ettredge ◽  
David B. Smith ◽  
Mary S. Stone
Keyword(s):  
Public Organization ◽  
Public And Private ◽  
Private Monitoring ◽  
Educational Effort ◽  
Private Organization ◽  
Auditor Change ◽  
Client Behavior ◽  
Change Notification ◽  
Disclosure Requirement

The AICPA SEC Practice Section (SECPS) notification rule requires a member firm to notify its former client and the Chief Accountant of the SEC in writing within five business days of the date it determines the client-auditor relationship has ended. The rule is unique because it was developed and is enforced by a private organization (the AICPA) to assist a public organization (the SEC) in fulfilling its charge of ensuring full and timely disclosure. An SECPS educational effort to make members aware of their notification responsibilities recently ended. Our paper evaluates the effectiveness of the SECPS educational effort and the SECPS notification letter. It shows that registrant as well as auditor compliance and timeliness increased during the time the notification rule has been in effect, and that the improved registrant performance is likely due in part to improved auditor performance. One implication of our study is that a disclosure requirement auditors impose upon themselves can be effective in helping the SEC monitor client behavior.

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