Auditor independence is a guiding principle of the relationship between auditors and clients, and a key component of outsiders' acceptance of firms' financial statements. As recent accounting scandals have illustrated, the audit process is meaningless without the auditor's impartial judgement....

This research examines firm need determinants of Management Advisory Service (MAS) acquisition from the incumbent auditor. Prior research has examined the effects of industry, exchange membership, auditor specialization as a provider of MAS services, and selected agency variables on MAS...

Auditor independence is a guiding principle of the relationship between auditors and clients, and a key component of outsiders' acceptance of firms' financial statements. As recent accounting scandals have illustrated, the audit process is meaningless without the auditor's impartial judgment....

The forensic accounting literature (e.g., Albrecht et al., 2010) places a great deal of importance on the so-called fraud triangle of motive-means-opportunity. Wolfe and Hermanson (2004) presents a cognitive analysis of factors that may impact the motivation element in the fraud triangle,...