Auditor Independence, Accounting Firms, and the Securities and Exchange Commission: Application of the Issue Life Cycle Model

The authors apply the issue life cycle model to analyze the 1999 through 2001 dispute between the Securities and Exchange Commission and the accounting profession concerning auditor independence. The analysis also brings additional insights that extend understanding of the issue life cycle and issue...

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Veröffentlicht in:	Business & society 2003-03, Vol.42 (1), p.83-114
Hauptverfasser:	Gerde, Virginia W., White, Craig G.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Government Regulation Scandals
Online-Zugang:	Volltext
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