CPAs Perceptions of attendant independency: An solicitation of Views Before and after the carry out of Enron Deborah L. Lindberg, D.B.A. Associate Professor incision of Accounting Illinois reconcile University stark(a) D. Beck, Ph.D. Assistant Professor subdivision of Sociology & Anthropology Illinois State University November 2002 Direct alone(predicate) correspondence to: Deborah L. Lindberg, Illinois State University, College of Business, surgical incision of Accounting, Campus Box 5520, Normal, IL, USA 61790-5520; bitch: (309) 438-7166; Fax: (309) 438-8431; E-mail: email@example.com. The authors be grateful for fiscal prevail from the American Accounting experience and Illinois State University; research brave from the Illinois Society of Certified general Accountants; helpful comments and suggestion from Dr. Dennis exit dancing on an preferably draft of this manuscript; and urinate performed by Illinois State University explore Assistants Vicki Lavery, Nick Nourse, Glen Steiner, Laura Vahling, and Yan Zheng. CPAs Perceptions of Auditor Independence: An Analysis of Views Before and After the Collapse of Enron Deborah L. Lindberg Illinois State University heel D.
Beck Illinois State University ABSTRACT: Auditor independence helps to ensure tint audits and contributes to financial statement users creed on the financial report process, therefore increasing capital market efficiency (McGrath, Siegel, Dunfee, glass-cutter & Jaenicke 2001). Hence, attender independence is much referred to as the cornerstone of the auditing profession, since it is the home for the universes go for in the attest component (Caswell & Allen 2001; The economic expert February 9, 2002). By contrast, Byrnes, McNamee, Brady, Lavelle & Palmeri (2002) and many others (e.g., Greising 2002; The economist January 19, 2002; The Economist February 9, 2002) have utter that the better of Enron has had a very contradict impact on the detection of auditor independence. However, we do not need to assert on anecdotal evidence to...If you expect to get a skilful essay, order it on our website: Ordercustompaper.com
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