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Published in:
2006 | OriginalPaper | Chapter
Prior Research on Auditor Independence
Published in: United States and European Union Auditor Independence Regulation
Publisher: DUV
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Based on the suggestions of Mock et al. (2005), in this section I will synthesize and evaluate prior research on auditor independence by categorizing research with respect to the type of threat analyzed: incentive, opportunity or compromised integrity. This will also allow me to give an overview of previously investigated safeguards with respect to relevant threats.
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Section reviews the research on auditor independence with respect to incentives. Sections and D examine research on the effects of opportunities and integrity, respectively. In section E I discuss the problems inherent in integrating this body of research. I then conclude by identifying my main research questions.