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Empirical Studies on Auditor Independence Regulation

Abstract

The purpose of this chapter is to study regulation approach as it affects the safeguarding quality of auditor independence regulation. Related to the model of auditor independence risk, this research will provide further information on whether the regulation approach itself may lead to its own risk of impairing auditor independence in fact31 instead of maintaining auditor independence as intended.

Keywords

Audit Committee Regulation Approach Monetary Incentive Audit Firm Litigation Risk 
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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Copyright information

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

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