Purpose Auditor independence is fundamental to public confidence in financial reporting and the auditing profession. The study aims to provide further understanding of the factors influencing auditor independence from the perspective of commercial loan officers. Loan officers formed the sample...

A notion of auditor independence, envisaged as crucial to the credibility of the audit function, resides in professional Codes of Ethics in much of the western world. Since the beginning of the 1990s, the auditor independence construct has been imported eastwards and incorporated into...

Research has focused on factors causing pressure and impairing auditor independence. These include competition, opinion shopping, client and auditor size, and client financial health. No study has examined the characteristics of the pressures. Responses to case studies sent to auditors in the...

Audit committees (ACs) are a powerful tool in effective corporate governance. This study examines the functioning of ACs in Bahrain from the responses of 30 companies listed on the Bahrain stock exchange. Data were collected from questionnaires from companies and the audit firms. The study...

Focuses on independence as an essential component in preventing audit failures and why the audit profession needs to maintain independence to improve its services. Outlines the Code of Professional Conduct from the Accountancy Body, and the draft rules on ethics by the joint accountancy...

Examines the progress of interim management over the last five years. Presents key statistics to show that the size of the market for interim managers has doubled and that the technique has gained greater recognition. Considers threats to the continuation of this growth.

Discusses the increase in flexible employment with particular reference to independent management consultants. Suggests that such consultants miss out on the sense of belonging generated by teams and teamworking in the corporate situation. Details two cases where associations of independent...