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Perceived Auditor Independence and Audit Firm Fees
SSRN Electronic Journal, 2008Regulations requiring the disclosure of fees paid to an auditor for audit and non-audit services (NAS) responded to concerns that such payments are potentially detrimental to auditors' actual or perceived independence. Although empirical studies, which tend to focus on NAS fees alone, have failed to produce unequivocal evidence of detrimental effects ...
Holland, Kevin, Lane, Jennifer
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1981
There is such widespread acceptance of independence as a sine qua non of state audit that there seems to be little point to engage in the academic exercise of marshaling the arguments in support of this proposition. More than a decade ago, Normanton cogently observed: “Since the time of Aristotle it has been accepted principle that state auditors ...
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There is such widespread acceptance of independence as a sine qua non of state audit that there seems to be little point to engage in the academic exercise of marshaling the arguments in support of this proposition. More than a decade ago, Normanton cogently observed: “Since the time of Aristotle it has been accepted principle that state auditors ...
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Auditing, Consulting, and Auditor Independence
Journal of Accounting Research, 1984The question of whether an auditor should also provide management advisory services (MAS) to an audit client has been extensively debated. On the one hand, the Metcalf Committee Staff Study [1976, pp. 50-52] suggested that supplying both services can create a conflict of interests, particularly when a CPA firm recruits a client's executives and is ...
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THE QUALITY OF THE INDEPENDENT AUDITING: STUDY ON INDEPENDENT AUDITING FIRMS
2011Mali tabloların hata ve yanlışlık içerme olasılığı, mali tablo kullanıcılarının işletme yönetiminden gelen bilgilere güvenmelerini ve bu bilgilere dayanarak karar almalarını zorlaştırmaktadır. Karar verme sürecinde yararlanılan finansal ve finansal olmayan bilginin güvenilirliğinin ve doğruluğunun saptanmasında denetim önemli bir fonksiyon ...
ACAR, Durmuş +2 more
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Joint Provision of Audit and Non-Audit Services, Audit Pricing and Auditor Independence
SSRN Electronic Journal, 2001The SEC recently amended its auditor independence rule, prohibiting auditors from providing certain non-audit services to their audit clients. The International Federation of Accountants (IFAC) has also released a draft revision to its Code of Ethics, which will have a similar effect.
Paul V. Dunmore, Haim Falk
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Audit Quality and Board Independence
SSRN Electronic Journal, 2018The paper discusses the “interaction factor” between the board of directors and the auditors in light of the Kotak Committee report on corporate governance and the two-year ban on PwC. Quality of auditing has been a relatively late discovery of corporate governance reforms in India.
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Rotation And Independent Financial Audit [PDF]
Izvestyia, 2014 Rotation is a means for ensuring independence in performing financial audit and is a fairly debated theme in EU countries. There are presented the rules on rotation in Bulgaria and are discussed arguments pro and con its introduction for the audit firms.
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Auditor and audit committee independence in India [PDF]
, 2010 This article reviews the regulations and governance reforms carried out in India with respect to auditor and audit committee independence. In doing so it critically compares them with the regulations existing in the US. This is followed by a discussion of the existing research on the effectiveness of audit committees and audit independence in corporate
Jayati Sarkar, Subrata Sarkar
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Applications of liquid biopsy in the Pharmacological Audit Trail for anticancer drug development
Nature Reviews Clinical Oncology, 2021Manuel Selvi Miralles +2 more
exaly
THE EFFECT OF INDEPENDENT AUDIT FIRMS’ CHARACTERISTICS ON INDEPENDENT AUDIT REVENUE IN TURKEY
Bu çalışma, Türkiye’de faaliyet gösteren bağımsız denetim şirketlerinin bağımsız denetimden elde ettikleri gelirler üzerinde bağımsız denetimin kalitesiyle ilişkilendirilen denetim şirketlerinin karakteristiklerinin etkisini incelemektedir. Çalışmanın verileri 2013 yılına ait şeffaflık raporlarından elde edilmiştir.ERDOĞAN, Sedat, KUTAY, Nilgün
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