Jamal, Karim; Sunder, Shyam - In: Accounting, Organizations and Society 36 (2011) 4, pp. 284-292
Independence (in fact as well as in appearance) is widely thought to be necessary for the quality of audits, and audit quality is often equated with independence. Private incentives to demand (and supply) independent certification of financial statements are thought to be insufficient, thus the...
