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Keywords: independence
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Journal Articles
Current Issues in Auditing 1–11.
Published: 27 December 2024
... the effects of the appearance of auditor independence conflicts on juror negligence assessments. This article discusses the implications of these findings. It discusses how these findings indicate a potential solution to a long-standing dilemma that audit firms have faced, where audit firms may desire...
Journal Articles
Current Issues in Auditing 1–6.
Published: 07 December 2024
... finds that when the service is jointly provisioned, the negative signal of a subsequent cybersecurity incident can reverse investors’ positive perceptions of auditor competence, increase investors’ sensitivity to potential independence impairments, and result in lower perceptions of audit quality...
Journal Articles
Current Issues in Auditing (2024) 18 (2): P1–P11.
Published: 01 October 2024
... between staff auditors and their clients may impair staff auditors’ operational independence. We thank Nicole S. Wright (editor) and two anonymous reviewers for their feedback. The authors of this publication have no conflicts of interest related to this research. Melissa Carlisle, Case...
Journal Articles
Current Issues in Auditing (2024) 18 (1): P20–P25.
Published: 01 March 2024
... assurance provider? Lu, Simnett, and Zhou (2023) find that perceived independence concerns deter companies from choosing the same provider, while a provider’s assurance expertise and higher levels of information integration between the financial statements and the extended external report both...
Journal Articles
Current Issues in Auditing (2017) 11 (1): A22–A44.
Published: 01 September 2016
...L. Tyler Williams; W. Mark Wilder SUMMARY This study examines practitioners' perspectives on audit firm rotation and alternative solutions to enhance independence in the audit industry as solicited by the PCAOB's “Concept Release on Audit Firm Rotation and Auditor Independence.” Accordingly, we...