Concepedia

Independence Safeguards

Independence Safeguards is a formal mechanism or procedural measure within audit quality control that belongs to the class of governance interventions designed to mitigate threats to auditor objectivity, distinguished by its specific function of preserving agency independence through the systematic prevention or reduction of biases, conflicts of interest, and undue influences in auditing processes.

16

Publications

2.2K

Citations

27

Authors

18

Institutions

Publications per year

2017–2026

3

Parents

Publications

16

Auditor independence, ‘low balling’, and disclosure regulation

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 1.7K citations

, , +16

Auditor Independence and Audit Risk: A Reconceptualization

Stella Fearnley, Vivien Beattie, Richard B. Brandt · Journal of International Accounting Research · 2005 · 65 citations

, , +17

Auditor Independence in Fact: Research, Regulatory, and Practice Implications Drawn from Experimental and Archival Research

Bryan K. Church, J. Gregory Jenkins, Susan McCracken et al. · Accounting Horizons · 2014 · 58 citations · Full text

, , +14

Auditor Independence: A Comparative Descriptive Study of the UK, France and Italy

Joanna Stevenson · International Journal of Auditing · 2002 · 39 citations

, , +15

Auditor Independence in the United States: Cornerstone of the Profession or Thorn in Our Side?

Bryan K. Church, J. Gregory Jenkins, Jonathan D. Stanley · Accounting Horizons · 2018 · 36 citations

, , +17

1–5 of 16

Authors

27

  1. JD
    Jonathan D. Stanley

    Auburn University, United States

    3 publications · 110 citations

    3

    h-index

  2. BK
    Bryan K. Church

    Georgia Institute of Technology, United States

    3 publications · 110 citations

    3

    h-index

  3. JG
    J. Gregory Jenkins

    Virginia Tech, United States

    3 publications · 110 citations

    3

    h-index

  4. PB
    Pamela B. Roush

    University of Central Florida, United States

    2 publications · 74 citations

    2

    h-index

  5. SM
    Susan McCracken

    University of Toronto, Canada

    2 publications · 74 citations

    2

    h-index

1–5 of 27

Institutions

18

  1. University of Glasgow

    Glasgow, United Kingdom

    1 h-index

    1 publications

    65 citations

  2. Atkins (United States)

    Tampa, United States

    1 h-index

    5 publications

    290 citations

  3. Auburn University

    Auburn, United States

    1 h-index

    2 publications

    72 citations

  4. Macquarie University

    Sydney, Australia

    1 h-index

    1 publications

    14 citations

  5. The University of Sydney

    Sydney, Australia

    1 h-index

    1 publications

    14 citations

  6. University of Stirling

    Stirling, United Kingdom

    1 h-index

    1 publications

    39 citations

  7. University College of Bahrain

    Manama, Bahrain

    1 h-index

    2 publications

    42 citations

  8. University of Portsmouth

    Portsmouth, United Kingdom

    1 h-index

    2 publications

    130 citations

1–8 of 18

Venues

  1. International Journal of Auditing

    IJA · 2 publications · 49 citations

    2

    h-index

  2. Accounting Horizons

    2 publications · 94 citations

    2

    h-index

  3. The Journal of Legal Analysis

    JLA · 1 publications · 26 citations

    1

    h-index

  4. Journal of Accounting and Public Policy

    1 publications · 27 citations

    1

    h-index

  5. Journal of Accounting and Taxation

    1 publications · 21 citations

    1

    h-index

1–5