AUDIT MARKET COMPETITION: AUDITOR CHANGES AND THE IMPACT OF TENDERING
نویسندگان
چکیده
منابع مشابه
Market Competition and Auditor Independence
n the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the account...
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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: The British Accounting Review
سال: 1998
ISSN: 0890-8389
DOI: 10.1006/bare.1997.0070