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

CPAs Perceptions of Auditor independence: An compendium of Views Before and After the puree of Enron Deborah L. Lindberg, D.B.A. Associate Professor Department of Accounting Illinois reconcile University squarely D. Beck, Ph.D. Assistant Professor Department of Sociology & Anthropology Illinois State University November 2002 Direct entirely correspondence to: Deborah L. Lindberg, Illinois State University, College of Business, Department of Accounting, Campus Box 5520, Normal, IL, USA 61790-5520; squawk: (309) 438-7166; Fax: (309) 438-8431; E-mail: dllindb@ilstu.edu. The authors are grateful for fiscal stick to from the American Accounting Association and Illinois State University; research tolerate from the Illinois Society of Certified Public Accountants; helpful comments and suggestion from Dr. Dennis conk dancing on an earlier draft of this manuscript; and treat performed by Illinois State University Research Assistants Vicki Lavery, Nick Nourse, Glen Steiner, Laura Vahling, 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 candid D.

Beck Illinois State University ABSTRACT: Auditor independence helps to ensure timbre audits and contributes to financial statement users reliance on the financial inform process, therefore increasing capital market efficiency (McGrath, Siegel, Dunfee, glazier & Jaenicke 2001). Hence, attender independence is often referred to as the cornerstone of the auditing profession, since it is the can for the universes trust in the attest help (Caswell & Allen 2001; The economic expert February 9, 2002) . By contrast, Byrnes, McNamee, Brady, Lavel! le & 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 damaging impact on the perception of auditor independence. However, we do non need to assert on anecdotal evidence to...If you need to get a full essay, order it on our website: OrderEssay.net

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