Kleinman, Gary; Anandarajan, Asokan; Medinets, Ann; … - In: International Journal of Behavioural Accounting and Finance 1 (2010) 3, pp. 239-267
Auditor independence is a guiding principle of the relationship between auditors and clients, and a key component of outsiders' acceptance of firms' financial statements. As recent accounting scandals have illustrated, the audit process is meaningless without the auditor's impartial judgement....
