Prior Research on Auditor Independence

Abstract

Based on the suggestions of Mock et al. (2005), in this section I will synthesize and evaluate prior research on auditor independence by categorizing research with respect to the type of threat analyzed: incentive, opportunity or compromised integrity. This will also allow me to give an overview of previously investigated safeguards with respect to relevant threats. ¹² Section reviews the research on auditor independence with respect to incentives. Sections and D examine research on the effects of opportunities and integrity, respectively. In section E I discuss the problems inherent in integrating this body of research. I then conclude by identifying my main research questions.