Internal audit independence and objectivity: emerging research opportunities
نویسندگان
چکیده
منابع مشابه
Auditor Independence and Audit Quality:
This paper reviews literatures related to auditor independence and audit quality. The review is structured based on the four main threats to auditor independence, namely client importance, nonaudit services, auditor tenure, and client’s affiliation with CPA firms. For each of the threats, we discuss findings related to the incentives, perception, and behavior of the auditor and the client, the ...
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ژورنال
عنوان ژورنال: Managerial Auditing Journal
سال: 2010
ISSN: 0268-6902
DOI: 10.1108/02686901011034162