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.


Audit Committee Audit Firm Discretionary Accrual Internal Audit Auditor Independence 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2006

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