Martinov-Bennie, Nonna; Cohen, Jeffrey; Simnett, Roger - In: Managerial Auditing Journal 26 (2011) September, pp. 656-671
Purpose – The purpose of this paper is to examine the potential impact of two affiliation factors, as encapsulated by the chief financial officer's (CFO) prior organizational (alumnus vs non-alumnus) and professional background (audit vs non-audit ex-partner), on auditor independence in...