G. Brody, Richard; M. Haynes, Christine; G. White, Craig - In: Managerial Auditing Journal 29 (2014) 3, pp. 222-236
Purpose – This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services. Design/methodology/approach – In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments...