search query: @freeterm DEPENDENCY / total: 2
reference: 2 / 2
« previous | next »
| Author: | Craswell, A. Stokes, D.J. Laughton, J. |
| Title: | Auditor independence and fee dependence |
| Journal: | Journal of Accounting & Economics
2002 : JUN, VOL. 33:2, p. 253-275 |
| Index terms: | AUDITING AUDITORS |
| Freeterms: | DEPENDENCY INDEPENDENCY |
| Language: | eng |
| Abstract: | This study investigates whether fee dependence within the audit firms' offices jeopardises auditor independence. Fee dependence is examined at both the national audit firm level as well as the local office level and in a setting where public disclosure of fees is mandatory. The authors focus their tests on audit fee dependence and at the same time they control for the effects of non-audit service fee dependence post the 1989 mergers. |
« previous | next »
SCIMA