Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity

This study empirically models auditors' relationships with their clients. The Independence Standards Board (ISB 2000) identified auditors' familiarity with the client as one of five threats to auditor independence. Yet familiarity with the client is necessary for auditors to understand the...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2007-11, Vol.26 (2), p.1-24
Hauptverfasser:	Bamber, E. Michael, Iyer, Venkataraman M.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountant independence Accounting Accounting firms Auditors Audits Client relationships Identification Monetary incentives Objectivity Social identity Studies Threats
Online-Zugang:	Volltext
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