Empirical Studies on Auditor Independence Regulation


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.


Audit Committee Regulation Approach Monetary Incentive Audit Firm Litigation Risk 
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© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2006

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