TY  - JOUR
AB  - Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence domestically and abroad. Focuses specifically on the role played by the American Institute of Certified Public Accountants, the Institute of Internal Auditors (IIA), the Securities and Exchange Commission and the US Government Accounting Office. Also looks at other professional associations in banking, industry, and manufacturing sectors dealing with sensitive issues of auditors′ involvement in such matters as management advisory services, operating responsibilities, outsourcing, opinion shopping, auditor rotation, and other conflicts of interest which may impair auditor independence.
VL  - 11
IS  - 9
SN  - 0268-6902
DO  - 10.1108/02686909610150386
UR  - https://doi.org/10.1108/02686909610150386
AU  - Vanasco Rocco R.
PY  - 1996
Y1  - 1996/01/01
TI  - Auditor independence: an international perspective
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 4
EP  - 48
Y2  - 2024/04/25
ER  -