Auditor independence has been a long-standing issue for regulators resulting in numerous studies on the subject on how to enhance it and numerous rules that attempt to ensure it (e.g. Cohen Report 1978; ASR 250 1978; SEC Rule 2-01 2000). One of regulators' most recent attempts to shore up auditor...

With the increased importance of retailing through the Internet, or e-tailing, researchers and practitioners alike have been interested in the role that trust can play in intentions to transact online. However, influences of trust on intentions to provide personal information to complete the...