search query: @indexterm AUDITORS / total: 514
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| Author: | Richard, C. |
| Title: | Why an auditor can't competent and independent: a French case study |
| Journal: | European Accounting Review
2006 : VOL. 15:2, p. 153-179 |
| Index terms: | accounting auditing auditors interaction quality |
| Language: | eng |
| Abstract: | This article studies the relationship between the auditor and the finance director of the audited company, and its effect on the quality of the audit. The authors apply contractual economic theories and economic sociology to review this relationship with a scientific approach. The results of the study indicate that audit quality results from the balance between auditor competence and independence. |
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