DeZoort, F. Todd; Holt, Travis; Taylor, Mark H. - In: Accounting, Organizations and Society 37 (2012) 8, pp. 519-533
Taylor et al. (2003) challenged the longstanding notion that independence is the capstone of the audit profession by proposing a conceptual framework that emphasizes reliability, rather than independence, as the professional endgame for auditors. Although the reliability framework has attracted...