文章基本信息

标题：The Impact of Ex-auditors’ Employment with Audit Clients on Perceptions of Auditor Independence
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作者：Maslina Ahmad ; Maslina Ahmad
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：172
页码：479-486
DOI：10.1016/j.sbspro.2015.01.387
语种：English
出版社：Elsevier
摘要：AbstractIt is a common knowledge that auditors often being offered a position in their clients’ firms. However, following the collapse of Enron and other infamous financial scandals like Global Crossing and Waste Management in the US, the accounting profession was brought into sharp focus particularly regarding issues that may affect auditor independence. One of the issues is the practice of auditors seeking employment with their audit clients. Therefore, the main objective of this study is to examine whether the practice of ex-auditors’ employment with audit clients affects perceptions of auditor independence from the perspective of financial statement users in Malaysia.
关键词：auditor-client employment;auditor independence;financial scandals;audit partner;skepticism.