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Research methods for examining independence issues: Experimental and economics-of-auditing approaches
journal contribution
posted on 2022-11-30, 01:39 authored by Roger SimnettRoger Simnett, K T TrotmanRecent corporate failures in Australia and overseas have led many to question both the perceived and actual independence of auditors. We believe that it is unlikely that there is a general lack of independence among auditors or, at the other extreme, that there have been no breaches of independence. We suggest the need for research on factors that affect lack of actual independence. Research is also required on what factors affect independence as perceived by users of accounting reports. This paper outlines the research methods issues in the design of such studies. © 2002 CPA Australia.
History
Journal
Australian Accounting ReviewVolume
12Pagination
23 - 31Publisher DOI
ISSN
1035-6908eISSN
1835-2561Publication classification
C1.1 Refereed article in a scholarly journal; C Journal articleUsage metrics
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