Audit Fees and Auditor Independence: The Case of ISO 14001 Certification
نویسندگان
چکیده
منابع مشابه
Auditor Independence and Audit Quality:
This paper reviews literatures related to auditor independence and audit quality. The review is structured based on the four main threats to auditor independence, namely client importance, nonaudit services, auditor tenure, and client’s affiliation with CPA firms. For each of the threats, we discuss findings related to the incentives, perception, and behavior of the auditor and the client, the ...
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ژورنال
عنوان ژورنال: International Journal of Auditing
سال: 2013
ISSN: 1090-6738
DOI: 10.1111/ijau.12008