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Professional standards require auditors to be independent in the performance of attestation services. Recently, the SEC and some private sector groups have expressed concern that pressure to maintain and develop business may erode an individual auditor's objectivity and independence when making audit judgments. The profession contends that although the
Paul M. Clikeman, Jamie Diaz
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Paul M. Clikeman, Jamie Diaz
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Business and Professional Ethics Journal, 2018
The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to ...
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The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to ...
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Managerial Auditing Journal, 2011
PurposeThe purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.Design/methodology/approachThe paper utilises the ...
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PurposeThe purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.Design/methodology/approachThe paper utilises the ...
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The auditor market and auditor independence
European Accounting Review, 2000This article reviews recent changes in the business environment and considers how these impact upon auditing. It presents a view of the drivers of quality in auditing and assesses how these may be impacted by changes in the rules on the independence of auditors.
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Regulating auditor independence
European Accounting Review, 2000The article considers, from the perspective of the European Commission, what is the role of the regulator in seeking to intervene in the provision of statutory audit services. The role of the auditor is considered both from the perspective of the capital market and in an agency context, and the article assesses how this interacts with the regulator. It
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Auditor Independence Revisited
Journal of Accounting, Auditing & Finance, 2014Maintaining auditor independence is vital to the auditing profession. This article argues that the auditor–client relationship exhibits special traits that make maintaining auditor independence easier than in other accountant–client relationships.
Anil Arya, Jonathan Glover
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The Role of Privatisation in Sustaining Auditor Independence: Evidence from the Developing Markets
Sustainability, 2023Manaf Al-Okaily
exaly
, 2006