Enhancing perceptions of auditor independence
Financial statement users must believe that external auditors are free from management control, or users will doubt the verity of auditors' representations. Although U.S.-based auditing firms claim they are independent of their corporate clients, research has demonstrated that many individuals...
Auteur principal: | |
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Type de support: | Électronique Article |
Langue: | Anglais |
Vérifier la disponibilité: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Publié: |
Springer Science + Business Media B. V
1985
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Dans: |
Journal of business ethics
Année: 1985, Volume: 4, Numéro: 1, Pages: 53-56 |
Sujets non-standardisés: | B
Management Control
B Audit Committee B Educational Program B Financial Statement User B Economic Growth |
Accès en ligne: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
Résumé: | Financial statement users must believe that external auditors are free from management control, or users will doubt the verity of auditors' representations. Although U.S.-based auditing firms claim they are independent of their corporate clients, research has demonstrated that many individuals and groups perceive the situation otherwise. A proposal for enhancing perceptions of auditor independence is offered in this article. The proposal calls for an auditor-administered educational program, complemented by corporate audit committee involvement to lend credibility to auditors' claims. |
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ISSN: | 1573-0697 |
Contient: | Enthalten in: Journal of business ethics
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Persistent identifiers: | DOI: 10.1007/BF00382673 |