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Journal Articles

Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983

Phil D. Wedemeyer, Stephen A. Zeff
Journal: Accounting Horizons
Accounting Horizons (2023) 37 (2): 217–232.
https://doi.org/10.2308/HORIZONS-2021-074
Published: 01 June 2023
... A. Zeff, Rice University, Jesse H. Jones Graduate School of Business, Houston, TX, USA. Editor's note: Accepted by Ray J. Pfeiffer. 11 05 2021 11 03 2022 21 03 2022 2023 Arthur Andersen Public Review Board auditor independence Since its formation in 2002...
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Journal Articles

The Cost of Independence: Evidence from Companies' Decisions to Dismiss Audit Firms as Tax-Service Providers

Kirsten A. Cook, Kevin Kim, Thomas C. Omer
Journal: Accounting Horizons
Accounting Horizons (2020) 34 (2): 83–107.
https://doi.org/10.2308/horizons-18-009
Published: 01 June 2020
... for allowing these transgressions and demands for enhanced auditor independence to reduce the likelihood of similar events in the future. In response, Congress ratified the Sarbanes-Oxley Act (SOX) in 2002; Section 201 states that, while audit firms can perform non-audit services (NAS), including tax...
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Journal Articles

Auditor Independence in the United States: Cornerstone of the Profession or Thorn in Our Side?

Bryan K. Church, J. Gregory Jenkins, Jonathan D. Stanley
Journal: Accounting Horizons
Accounting Horizons (2018) 32 (3): 145–168.
https://doi.org/10.2308/acch-52122
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...
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Journal Articles

Auditor Independence in Fact: Research, Regulatory, and Practice Implications Drawn from Experimental and Archival Research

Bryan K. Church, J. Gregory Jenkins, Susan A. McCracken, Pamela B. Roush, Jonathan D. Stanley
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (1): 217–238.
https://doi.org/10.2308/acch-50966
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...
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