IMPROVING AUDITOR INDEPENDENCE - THE PRINCIPLES VS. STANDARDS DEBATE: SOME EVIDENCE ABOUT THE EFFECTS OF TYPE AND PROVIDER OF NON-AUDIT SERVICES ON PROFESSIONAL INVESTORS' JUDGMENTS

Research in Accounting Regulation

Volumn 16, Issue C, 2003, Pages 159-169

  Mauldin, Elaine G ^a  

^a NONE

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Indexed keywords

EID: 60449087642     PISSN: 10520457     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1052-0457(02)16009-7     Document Type: Review

References (12)

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3. General Accounting Office (2002). Government auditing standards answers to independence standard questions. Report GAO-02-870G. Washington, DC: GAO.
4. Independence Standards Board (ISB) (1997). Minutes of the public meeting (October 20).
5. Investor Relations Business (2002). Many companies fail to address auditor independence (June 3), 1. New York.
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7. KPMG, LLP v. SEC, 289 F.3d 109, (U.S. App., 2002).
8. Schipper K. Commentary on analysts' forecasts. Accounting Horizons 5 December (1991) 105-119
9. Securities and Exchange Commission (SEC) (2001). Revision of the commission's auditor independence requirements, final rule S7-13-00. www.sec.gov/rules/final/33-7919.htm (February 5).
10. Sutton M.H. Auditor independence: The challenge of fact and appearance. Accounting Horizons 11 March (1997) 86-91
11. Ward G.M. The Big Five battle: CPAs and non-CPAs square off on auditor independence. Financial Executive 14 April (1998) 32-36
12. Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Englewood Cliffs, NJ: Prentice-Hall.