This study investigates if auditors who feel accountable to management (as opposed to the audit committee) are more susceptible to pro-client bias after using a disclosure checklist. We theorize that the use of a disclosure checklist, even though it is uninformative about the aggressiveness of...

Auditor independence is vital for the effectiveness of the accounting gatekeeper, as they execute their role to protect the company's stakeholders. This article highlights the importance of auditor independence and importantly, explores the potential effects of auditor independence failure in...