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Mandatory rotation would probably not do much harm; but it might well not do much good, either.
法定轮换制不大会带来坏处，但也许也无法使情况变得多好。
One of the authors, Mara Cameran of Bocconi University, found that mandatory rotation tends to worsen audit quality.
研究报告的一位作者，来自博可尼大学的玛拉·卡梅伦指出法定的强制更换会恶化审计质量。
After the enact of mandatory rotation rule, the compliance rate increased from about 50% in 2003 annual audit up to about 80% in 2004 annual audit.
强制轮换政策施行后，各证券特许会计师事务所对该政策的遵循程度从2003年审中的50%左右提高到了2004年审中的80%左右。
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