Auditor independence and corporate governance: ethical dilemmas
by Waymond Rodgers, Andres Guiral, Jose A. Gonzalo
European J. of International Management (EJIM), Vol. 3, No. 1, 2009

Abstract: Auditors' primary function in society is as purveyors of opinions for reliable and relevant information. Many company failures have highlighted whether auditors have a conflict of interest problem. At the root of auditors' lack of independence, issues are conflicts of interest resulting from the structural features of auditor–client relationship. The throughput model is advanced in order to explain how six dominant ethical positions deal with conflicts of interest problems and corporate governance issues. Finally, a discussion of potential solutions to improve ethical issues is offered for future research.

Online publication date: Mon, 19-Jan-2009

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the European J. of International Management (EJIM):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email