Tekijä: | Shafer, W. E. Morris, R. E. Ketchand, A. A. |
Otsikko: | The effects of formal sanctions on auditor independence |
Lehti: | Auditing
1999 : VOL. 18, Suppl., p. 85-101 |
Asiasana: | Auditing Auditors |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA