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Keywords: independence
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 27–51.
Published: 01 February 2023
... avoidance and “ghost ticking.” Our results suggest that ongoing power disparities between staff auditors and their clients may impair staff auditors’ operational independence. We focus our investigation on staff auditors (commonly called audit associates and audit seniors) who interact with client...
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 107–131.
Published: 01 February 2021
... 2021 audit partner compensation economic incentives independence personality traits punishment sensitivity reward sensitivity The International Auditing and Assurance Standards Board ( IAASB 2014 ) has expressed concerns about the profit-making incentives within audit firms that may...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 191–213.
Published: 01 February 2018
... auditor independence. We thank all of the practitioners who participated in this study for their time and contribution. We are also grateful to Laura Spira for her help in collecting data in the United Kingdom and for the constructive comments received from Marion Brivot, Henri Guénin, Jeffrey R...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 91–120.
Published: 01 May 2015
...John L. Campbell; James Hansen; Chad A. Simon; Jason L. Smith SUMMARY The Sarbanes-Oxley Act (SOX) and its associated regulations significantly expanded the oversight role of audit committees and improved independence, but regulators bypassed restrictions on audit committee equity incentives. We...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 237–264.
Published: 01 May 2015
... in their specific context. Thus, this study makes an original contribution to the development of new knowledge on internal auditing and concludes that internal auditors tend to lack independence and audit committee members often exercise disturbingly weak power (on the internal audit function), as compared...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 129–147.
Published: 01 November 2011
...Jeffrey R. Cohen; Lisa Milici Gaynor; Ganesh Krishnamoorthy; Arnold M. Wright SUMMARY Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulatory independence...