IEEE - Institute of Electrical and Electronics Engineers, Inc. - Non-Audit Service and Auditor Independence: The Role of Auditor Incentive Structure

2007 Second International Conference on Innovative Computing, Information and Control

Author(s): Rong-Ruey Duh ; Wen-Chih Lee ; Chi-Yun Hua
Publisher: IEEE - Institute of Electrical and Electronics Engineers, Inc.
Publication Date: 1 September 2007
Conference Location: Kumamoto, Japan
Conference Date: 5 September 2007
Page(s): 213
ISBN (Paper): 0-7695-2882-1
DOI: 10.1109/ICICIC.2007.407
Regular:

This paper investigates how the different incentives drive auditors' behavior. We examine whether economic dependence on clients impacts the propensity of the auditor to violate her independence... View More

Advertisement