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Keywords: auditor independence
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Journal Articles
The Accounting Review (2022) 97 (7): 269–293.
Published: 01 November 2022
... perceive high involvement in the adjustment decisions made by their paired counterparts. A potential implication of our study is that emerging audit technologies that facilitate evidence collection could also enhance auditor independence. We appreciate helpful comments on prior versions from...
Journal Articles
The Accounting Review (2022) 97 (2): 161–182.
Published: 01 March 2022
... that a long-tenure auditor-client relationship leads to the auditor building an excessive economic bond with the client, which may then erode auditor independence. Motivated by this claim, I build a theoretical model that compares auditor incentives to issue independent reports under regimes with and without...
Journal Articles
The Accounting Review (2015) 90 (4): 1469–1496.
Published: 01 July 2015
... that companies purchasing tax NAS are significantly less likely to disclose a material weakness and that this result is not due to auditor independence impairment. A one-standard-deviation increase in tax NAS is associated with approximately a 13 percent decrease in the rate of material weaknesses relative...
Journal Articles
The Accounting Review (2015) 90 (1): 95–114.
Published: 01 January 2015
...Tim D. Bauer ABSTRACT Considerable recent audit regulation, both proposed and mandated, and accounting research has focused on auditor independence threats arising over long auditor tenure. Psychology research, however, suggests independence threats also likely arise when auditor tenure is short...