Perceptions of Auditor Independence: an Analysis of Views Before and After the Collapse of Enron

CPAs Perceptions of Auditor freedom: An compendium of Views Before and After the grant of Enron Deborah L. Lindberg, D.B.A. Associate Professor Department of Accounting Illinois reconcile University free-spoken D. Beck, Ph.D. Assistant Professor Department of Sociology & Anthropology Illinois State University November 2002 Direct merely correspondence to: Deborah L. Lindberg, Illinois State University, College of Business, Department of Accounting, Campus Box 5520, Normal, IL, USA 61790-5520; roar: (309) 438-7166; Fax: (309) 438-8431; E-mail: dllindb@ilstu.edu. The authors are grateful for fiscal guard from the American Accounting Association and Illinois State University; research wear from the Illinois Society of Certified Public Accountants; helpful comments and suggestion from Dr. Dennis pollute dancing on an earlier draft of this manuscript; and proceed performed by Illinois State University Research Assistants Vicki Lavery, Nick Nourse, Glen Steiner, Laura Va hling, and Yan Zheng. CPAs Perceptions of Auditor Independence: An Analysis of Views Before and After the Collapse of Enron Deborah L. Lindberg Illinois State University bold D.

Beck Illinois State University ABSTRACT: Auditor independence helps to ensure flavour audits and contributes to financial statement users reliance on the financial reporting process, therefore increasing capital market efficiency (McGrath, Siegel, Dunfee, glassworker & Jaenicke 2001). Hence, attender independence is often referred to as the cornerstone of the auditing profession, since it is the seat for the universes trust in the attest involvement (Caswell & Allen 2001; The economic expert February 9, 2002). By contrast, Byrnes, McNamee, Brady, ! Lavelle & Palmeri (2002) and many others (e.g., Greising 2002; The economic expert January 19, 2002; The Economist February 9, 2002) have utter that the collapse of Enron has had a very prohibit impact on the perception of auditor independence. However, we do non need to assert on anecdotal evidence to...If you urgency to get a full essay, order it on our website: OrderEssay.net

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