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Keywords: auditor independence
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Journal Articles
Accounting and the Public Interest (2013) 13 (1): 1–13.
Published: 01 December 2013
... and regulators have also highlighted the importance of auditor independence from their clients (e.g., the Sarbanes-Oxley Act of 2002). The concept of auditor independence from external influences—both in fact and in appearance—is at the heart of professional standards. Marietta Peytcheva...