Auditor independence deficiencies & alleged audit failures
Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Que...
Main Author: | |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer
1987
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In: |
Journal of business ethics
Year: 1987, Volume: 6, Issue: 4, Pages: 281-287 |
Further subjects: | B
Control Problem
B United States B Economic Growth B Questionnaire Result B Quality Control |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
Summary: | Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number of CPAs believe independence deficiencies exist, and some CPAs admit to personal independence impairment. |
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ISSN: | 1573-0697 |
Contains: | Enthalten in: Journal of business ethics
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Persistent identifiers: | DOI: 10.1007/BF00382937 |