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CiteSeerX — Auditor Independence and Audit Quality: A Literature Review
Results from our research design offer stronger evidence that auditor independence increases earnings quality.
Sign In or Create an Account. This article is also available for rental through DeepDyve. Abstract Does auditor independence increase the quality of financial disclosures, and is regulation necessary to realize such improvements? Importantly, however, they offer little evidence that a client-firm’s choice of auditor independence creates externalities, and thus speak more directly against the recent Independennce restriction on NAS.
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Auditor independence and audit quality : a literature review
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Related articles in Web of Science Google Scholar. Sign In Forgot password? Does auditor independence increase the quality of financial disclosures, and is regulation necessary to realize such improvements?
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