Browsing by Subject "auditor independence"

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  • Holland, Kevin; Lane, Jennifer Ruth (2012-03-27)
    Regulations requiring the disclosure of fees paid to an auditor for audit and non-audit services (NAS) respond to concerns that such payments are potentially detrimental to auditors actual or perceived independence. Although ...
  • Holland, Kevin; Lane, Jennifer Ruth (2012-03-27)
    Regulations requiring the disclosure of fees paid to an auditor for audit and non-audit services (NAS) respond to concerns that such payments are potentially detrimental to auditors actual or perceived independence. Although ...
  • Kilcommins, Mary (Aberystwyth UniversityManagement and Business, 1997)
    The purposes of this study were to examine the effects of six variables on auditor independence and the reliability of financial statements as perceived within the Irish commercial environment and to explore the reasons ...