Literature Review On Auditors Independence
Through the exploration of domestic and foreign literatures, this paper finds the indicators for measuring independence―the dissent opinions of independent directors; and also finds the indicators to measure effectiveness―capital occupation and earnings quality. 2. The Rise of the Independent Director System
Independence ensures that auditors don’t have any financial interest in the firms in which they are auditing. An auditor is required to be impartial in all aspects of the audit, but must also acknowle
This article presents a comprehensive review of academic research pertaining to auditor independence and audit quality. This literature review is.