Add to ORKGIndependence has long been a fundamental concept to the attest function of the accounting profession. Independence provides the profession with a philosophical and historical foundation. At one time independence was assumed to mean integrity, honesty, and objectivity. Another interpretation has referred to freedom from the control of those whose records are being reviewed. Independence has also been characterized as a state of mind and a matter of character
In various professional standards and regulations, the accounting profession has generally described...
The paper explores the origins of the auditing profession in the United States. It is suggested that...
This thesis covers auditors' independence in three main sections. The first section is on the histor...
Independence has long been a fundamental concept to the attest function of the accounting profession...
Auditor independence is an aspect of professional ethics crucial to user confidence in contemporary ...
This paper presents the progress of auditor independence from a textbook perspective during the 20th...
This study analyzes the concept of auditor independence and develops a theoretical model for examini...
Within the accounting literature, 'independence' and 'independent verification' are associated more ...
This paper analyzes the auditor independence issues debated during the Accounting Wars, and their ap...
Although corporate fraud is not held in check by our current audit process, in which auditors lack i...
The Securities and Exchange Commission today announced the publication of an additional release in i...
The Article that follows was written before enactment into law of the Sarbanes-Oxley Act. It attempt...
Much of the utility of the external audit derives from a presumption that professional auditors are ...
The concept and notion of auditor independence has been of key importance to the audit profession, a...
Much of the utility of the external audit derives from a presumption that professional auditors are ...
In various professional standards and regulations, the accounting profession has generally described...
The paper explores the origins of the auditing profession in the United States. It is suggested that...
This thesis covers auditors' independence in three main sections. The first section is on the histor...
Independence has long been a fundamental concept to the attest function of the accounting profession...
Auditor independence is an aspect of professional ethics crucial to user confidence in contemporary ...
This paper presents the progress of auditor independence from a textbook perspective during the 20th...
This study analyzes the concept of auditor independence and develops a theoretical model for examini...
Within the accounting literature, 'independence' and 'independent verification' are associated more ...
This paper analyzes the auditor independence issues debated during the Accounting Wars, and their ap...
Although corporate fraud is not held in check by our current audit process, in which auditors lack i...
The Securities and Exchange Commission today announced the publication of an additional release in i...
The Article that follows was written before enactment into law of the Sarbanes-Oxley Act. It attempt...
Much of the utility of the external audit derives from a presumption that professional auditors are ...
The concept and notion of auditor independence has been of key importance to the audit profession, a...
Much of the utility of the external audit derives from a presumption that professional auditors are ...
In various professional standards and regulations, the accounting profession has generally described...
The paper explores the origins of the auditing profession in the United States. It is suggested that...
This thesis covers auditors' independence in three main sections. The first section is on the histor...