... 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...

... 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...

... between staff auditors and their clients may impair staff auditors’ operational independence. All interviewees were able to recall difficult encounters with clients, the most common of which related to evidence gathering through client inquiry. An analysis of responses revealed three primary sources...

... 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...

...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...