Results 211 to 220 of about 1,146 (253)
Some of the next articles are maybe not open access.
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
openaire +1 more source
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
openaire +1 more source
, 2006 Crash Risk and the Auditor–Client Relationship
Contemporary Accounting Research, 2017Jeffrey L Callen, Xiaohua Fang
exaly