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...

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Bibliographic Details
Main Author: Pearson, Michael A. (Author)
Format: Electronic Article
Language:English
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Published: Springer 1985
In: Journal of business ethics
Year: 1985, Volume: 4, Issue: 1, Pages: 53-56
Further subjects:B Management Control
B Audit Committee
B Educational Program
B Financial Statement User
B Economic Growth
Online Access: Volltext (JSTOR)
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