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Keywords: auditor independence
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Accounting Horizons (2023) 37 (2): 217–232.
Published: 01 June 2023
.... by using a strategy of building “each practice with nationals rather than expatriates” ( Arthur Andersen & Co. 1988 , 100–101). 11 05 2021 11 03 2022 21 03 2022 2023 Arthur Andersen Public Review Board auditor independence The formal statement of “general...
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Accounting Horizons (2020) 34 (2): 83–107.
Published: 01 June 2020
... of the tax-avoidance spectrum. These tax-avoidance results suggest that companies dismissing or substantially reducing reliance on their audit firms as tax-service providers during our sample period incurred substantial costs to avoid the perception of impaired auditor independence. However, our results also...
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Journal Articles