Sucher, Pat; Kosmala‐MacLullich, Katarzyna - In: Accounting, Auditing & Accountability Journal 17 (2004) 2, pp. 276-305
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...
