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Keywords: Auditor independence
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Journal Articles
Accounting Horizons (2022)
Published: 23 March 2022
... of audit firms. 2022 Arthur Andersen Public Review Board Auditor independence Accounting Horizons Organization and Development of Arthur Andersen & Co. s Public Review Board - The Minow Years, 1974-1983 --Manuscript Draft-- Manuscript Number: Article Type: Full Title: Short Title: Section...
Journal Articles
Accounting Horizons (2020) 34 (2): 83–107.
Published: 01 June 2020
.... Editor's note: Accepted by Brian W. Mayhew, under the Senior Editorship of Teri Lombardi Yohn. 1 2018 11 2019 2020 auditor independence auditor-provided tax services tax fees tax avoidance Publicity surrounding accounting scandals in the early 2000s (e.g., Enron...
Journal Articles
Accounting Horizons (2018) 32 (3): 145–168.
Published: 01 September 2018
... with practical problems surrounding its implementation, monitoring, and regulation. We analyze the current oversight of auditor independence and evaluate the need for auditor independence from the perspective of information users and information producers. In the process, we discuss important implications...
Journal Articles
Accounting Horizons (2015) 29 (1): 217–238.
Published: 01 March 2015
...Bryan K. Church; J. Gregory Jenkins; Susan A. McCracken; Pamela B. Roush; Jonathan D. Stanley SYNOPSIS Notwithstanding various safeguards intended to enhance auditor independence in fact, regulators including the PCAOB have continued to express concerns that auditors, at times, are failing...