Understanding Auditor-client Relationships: A Multi-faceted Analysis

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Gary Kleinman, 2001 - Business & Economics - 164 pages
This work is intended to assist researchers, regulators, and practitioners who are interested in the topic of auditor independence. It presents a comprehensive model of the individual, work place, organization, inter-organizational, and organizational field level determinants of the topic.
 

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Contents

CHAPTER 1 INTRODUCTION TO THE ISSUE OF AUDITOR INDEPENDENCE
1
CHAPTER 2 REVIEW OF PREVIOUS MODELS OF AUDITORCLIENT RELATIONSHIPS
13
PROLOGUE TO THE MICROLEVEL MODEL DEVELOPED IN CHAPTERS 3 TO 5 THE PROFESSIONAL IN HIS WEB THE IMPACT OF PRO...
21
CHAPTER 3 THE PROFESSIONAL AT THE CENTER OF HIS WEB THE IMPACT OF INDIVIDUAL FACTORS ON THE AUDITOR INDEPEND...
25
Key Definitions of Individual Level Factors
26
CHAPTER 4 THE PROFESSIONAL IN HIS RELATIONSHIP TO OTHERS SOCIAL PERCEPTION INTERACTION AND EMBEDDEDNESS IN C...
39
CHAPTER 5 THE PROFESSIONAL IN HIS WEB THE ROLE OF ORGANIZATIONAL CONTROL SYSTEMS
49
CHAPTER 6 THE ACCOUNTING FIRM IN ITS WEB
71
CHAPTER 7 BUILDING A BETTER WEB IMPLICATIONS AND CONCLUSIONS
91
BIBLIOGRAPHY
109
INDEX OF AUTHORS
121
ABOUT THE AUTHORS
125
Copyright

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Page 120 - Ashkanasy. 1995. The effect of client management bargaining power, moral reasoning development and belief in a just world on auditor independence.
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About the author (2001)

Newark, NJ; Professor of Accounting; New Jersey Institute of Technology

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