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Auditor Independence in the United States: Cornerstone of the Profession or Thorn in Our Side?

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The objective of this paper is to provide a systematic evaluation of independence as a foundational element of the auditing profession. We maintain that while independence is a theoretically appealing construct, it is fraught with practical problems surrounding its implementation, monitoring, and regulation. We analyze the current oversight of auditor independence and evaluate the need for auditor independence from the perspective of information users and information producers. In the process, we discuss important implications and intractable challenges that affect one or more parties involved in the financial-reporting process. Finally, we carefully evaluate alternatives to the current regulatory approach for managing auditor independence (i.e., proscribing various auditor-client relationships). We conclude that increasing audit committees' responsibilities for monitoring the auditor's independence—along with additional disclosure about threats and safeguards to auditor independence—is worthy of further consideration and debate as a path toward addressing the auditor independence conundrum.

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Ketersediaan

Barcode		Tipe Koleksi	Nomor Panggil	Lokasi	Status
art127757	null	Artikel		Gdg9-Lt3	Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri

ACCOUNTING HORIZONS; Vol.32 No.3 September 2018

No. Panggil

-

Penerbit

: .,

Deskripsi Fisik

p. 145-168

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

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Tipe Pembawa

-

Edisi

-

Subjek

AUDITOR INDEPENDENCE
INDEPENDENCE IN FACT
INDEPENDENCE IN APPEARANCE

Info Detail Spesifik

https://doi.org/10.2308/acch-52122

Pernyataan Tanggungjawab

Bryan K. Church, J. Gregory Jenkins, Jonathan D. Stanley

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