On the Operational Reality of Auditors' Independence: Lessons from the Field

Guénin-Paracini, Henri; Malsch, Bertrand; Tremblay, Marie‐Soleil

doi:10.2308/ajpt-50905

Public

On the Operational Reality of Auditors' Independence: Lessons from the Field

Published in Auditing A Journal of Practice & Theory • Sep 1, 2014

Authors:

Henri Guénin-Paracini

Bertrand Malsch

Marie‐Soleil Tremblay

Abstract

SUMMARY Auditor independence, which has certainly been one of the most addressed topics in auditing literature, is a complex and ambiguous construct that can be analyzed along two dimensions. The first dimension, organizational independence, relates to auditors' willingness to act in accordance with...

Subject

Audit

Auditor independence

Independence (probability theory)

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