Enhancing perceptions of auditor indepen
✍
Michael A. Pearson
📂
Article
📅
1985
🏛
Springer
🌐
English
⚖ 428 KB
Financial statement users must believe that external auditors are free from management control, or users will doubt the verity of auditors' representations. Although U.S.-based auditing firms claim they are independent of their corporate clients, research has demonstrated that many individuals and g