Enhancing perceptions of auditor independence  

Oleh:

Pearson, Michael A.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 4 no. 1 (Feb. 1985), page 53.
Topik: Perceptions; Auditor Independence; Credibility

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Financial statement users must believe that external auditors are free from management control, or users will doubt the verity of auditors' representations. Although U.S.-based auditing firms claim they are independent of their corporate clients, research has demonstrated that many individuals and groups perceive the situation otherwise. A proposal for enhancing perceptions of auditor independence is offered in this article. The proposal calls for an auditor-administered educational program, complemented by corporate audit committee involvement to lend credibility to auditors' claims.

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