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Is it time for auditor independence yet?

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References

1990The case for motivated reasoning.9,014 cited
1997Explaining Bargaining Impasse: The Role of Self-Serving Biases1,071 cited
1964The philosophy of auditing.665 cited
2006Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling633 cited
1992Egocentric interpretations of fairness and interpersonal conflict477 cited
1997The Impossibility of Auditor Independence396 cited
2002Why good accountants do bad audits.369 cited
2010Conflict of interest and the intrusion of bias140 cited
2006Ameliorating Conflicts Of Interest In Auditing: Effects Of Recent Reforms On Auditors And Their Clients119 cited
2002You Can't Enlarge The Pie: Six Barriers To Effective Government70 cited

Cited by

2020Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council56 cited
2021Taking Principles Seriously: A Hybrid Approach to Value Alignment in Artificial Intelligence54 cited
2013Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?47 cited
2014Whistle-blowing by external auditors in South Africa38 cited

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2016

Conceptualising the linkage between professional scepticism and auditor independence

37 cited

2018Quasi Rents to Audit Firms from Longer Tenure36 cited

2014SOX and the Transition from Apartheid to Democracy: S outh A frican Auditing Developments through the Lens of Modernity Theory35 cited

2019Auditing in the Public Interest: Reforming the Profession by Building on the Strengths of the Existing Accounting Firms34 cited

2013SOX after Ten Years: A Multidisciplinary Review33 cited

2014Sustained corporate corruption and processes of institutional ascription within professional networks33 cited

2014Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?30 cited

2012A test of the auditor reliability framework using lenders’ judgments30 cited

2012Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud10 cited