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| Author: | Arnold, D. F. Bernardi, R. A. Neidermeyer, P. E. |
| Title: | The effect of independence on decisions concerning additional audit work: A European perspective |
| Journal: | Auditing
1999 : VOL. 18, Nro suppl. |
| Index terms: | Auditors Lawsuits Company law |
| Freeterms: | Litigation |
| Language: | eng |
| Abstract: | The authors examine the importance of previously identified factors (i. e., investor needs, client retention, professional values and obligations, and time budget pressures) on independence in two scenarioas.) The sample includes 198 auditors from Big 6 auditing firms located in Denmark, Ireland, Italy, Spain, Sweden, The Netherlands, and the United Kingdom. In case 1 auditor judgment (stockholders' reliance on the thoroughness of the audit. The second most important factor was fear of losing the client (time budget problems). |
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