Auditor independence and corporate governance: ethical dilemmas Online publication date: Mon, 19-Jan-2009
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
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