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| Author: | Lee, T. Stone, M. |
| Title: | Competence and independence: the congenial twins of auditing |
| Journal: | Journal of Business Finance and Accounting
1995 : DEC, VOL. 22:8, p. 1169-1178 |
| Index terms: | ACCOUNTING AUDITORS AUDITING |
| Language: | eng |
| Abstract: | Auditor competence and independence were examined by Barnes and Huan (1993) in the context of a goimg concern decision. Their empirical analysis implied narrow definitions for both concepts, and classified them as mutually inclusive characteristics of auditor behaviour. This paper argues for less restrictive definitions, and a revision of a conceptual linkage. Its purpose is to provide empirical researchers with a more complete theoretical explanation of auditor behaviour with respect to the relationship between competence and independence. |
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