Journal of International Accounting Auditing and Taxation · 1996 · 116 citations · 12 references
BusinessAccountancyAccountingAuditingCorporate DisclosureAuditing TheoryExternal AuditExternal AuditingFinancial Statement AuditsInternal AuditInternal AuditingAudit Committee DisclosureAudit Committee EffectivenessAudit Committee IndependenceAudit Fee DisclosuresAudit IndependenceEmpirical EvaluationExternal Audit Independence
12
Auditor independence, ‘low balling’, and disclosure regulation
Linda DeAngelo · Journal of Accounting and Economics · 1981 · 1.7K citations
Business, Accountancy, Accounting +16
Arthur Lerner · American Journal of Psychiatry · 1959 · 1K citations
Auditing, Consulting, and Auditor Independence
Dan A. Simunic · Journal of Accounting Research · 1984 · 976 citations
Business, Accountancy, Accounting +10