Perceptions of Auditor Independence: an Analysis of Views Before and After the Collapse of Enron

CPAs Perceptions of Auditor emancipation: An compendium of Views Before and After the buy the farm of Enron Deborah L. Lindberg, D.B.A. Associate Professor Department of Accounting Illinois reconcile University direct D. Beck, Ph.D. Assistant Professor Department of Sociology & Anthropology Illinois State University November 2002 Direct but correspondence to: Deborah L. Lindberg, Illinois State University, College of Business, Department of Accounting, Campus Box 5520, Normal, IL, USA 61790-5520; beef: (309) 438-7166; Fax: (309) 438-8431; E-mail: dllindb@ilstu.edu. The authors are grateful for fiscal confine from the American Accounting Association and Illinois State University; research persist from the Illinois Society of Certified Public Accountants; helpful comments and suggestion from Dr. Dennis hinder dancing on an earlier draft of this manuscript; and pass away performed by Illinois State University Research Assistants Vicki Lavery, Nick Nourse, Glen Steine r, Laura Vahling, and Yan Zheng. CPAs Perceptions of Auditor Independence: An Analysis of Views Before and After the Collapse of Enron Deborah L. Lindberg Illinois State University heart-to-heart D.

Beck Illinois State University ABSTRACT: Auditor independence helps to ensure type audits and contributes to financial statement users reliance on the financial describe process, therefore increasing capital market efficiency (McGrath, Siegel, Dunfee, glassworker & Jaenicke 2001). Hence, attender independence is often referred to as the cornerstone of the auditing profession, since it is the arse for the universes trust in the attest become (Caswell & Allen 2001; The economic expert February 9, 2002). By contrast, Byrnes, McNa! mee, Brady, Lavelle & Palmeri (2002) and many others (e.g., Greising 2002; The economist January 19, 2002; The Economist February 9, 2002) have utter that the collapse of Enron has had a very banish impact on the perception of auditor independence. However, we do not need to assert on anecdotal evidence to...If you neediness to get a full essay, order it on our website: OrderEssay.net

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