Auditor independence - Open Access .click

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The auditor market and auditor independence

European Accounting Review, 2000
This 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, 2000
The 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, 2014
Maintaining 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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Independent Auditors' Report

Journalism & Mass Communication Educator, 2006
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Auditor Independence

Journal of Accounting Research, 1984
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Auditors and Independence [PDF]