Do We Need to Consider the Individual Auditor when Discussing Auditor Independence?

Do We Need to Consider the Individual Auditor when Discussing Auditor Independence? Casual observation indicates that partners in accounting firms occasionally select actions which expose their firms to great risk. A model illustrates conditions when a partner may have incentive to associate with a client whose expected value to the accounting firm is negative. The potential for this apparent goal incongruence exists when a partner′s benefits from a specific client exceed his/her ownership share of the engagement′s profits. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Do We Need to Consider the Individual Auditor when Discussing Auditor Independence?

Loading next page...
 
/lp/emerald-publishing/do-we-need-to-consider-the-individual-auditor-when-discussing-auditor-849uYXCDNy
Publisher
Emerald Publishing
Copyright
Copyright © 1992 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579210011871
Publisher site
See Article on Publisher Site

Abstract

Casual observation indicates that partners in accounting firms occasionally select actions which expose their firms to great risk. A model illustrates conditions when a partner may have incentive to associate with a client whose expected value to the accounting firm is negative. The potential for this apparent goal incongruence exists when a partner′s benefits from a specific client exceed his/her ownership share of the engagement′s profits.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Jun 1, 1992

Keywords: Accounting industry; Models; Auditing profession; Auditors

There are no references for this article.

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$360/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month

PDF Discount

20% off