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| Author: | Shafer, W. E. Morris, R. E. Ketchand, A. A. |
| Title: | The effects of formal sanctions on auditor independence |
| Journal: | Auditing
1999 : VOL. 18, Suppl., p. 85-101 |
| Index terms: | Auditing Auditors |
| Language: | eng |
| Abstract: | The study investigates auditors' perceptions of the effectiveness of formal sanctions as incentives for maintaining independence. A model of the effects of formal sanctions on auditors' ethical judgments and behavioral intentions was developed and tested using structural equations. A sample of practicing auditors responded to a case involving audit client pressure for the use of aggressive reporting. |
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