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March 15, 2026The Accounting Review

The Auditor-Firm Conflict of Interests: Its Implications for Independence: A Comment.

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Authors

SLStephen E. Loeb

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Overview

Comment discusses how client power impacts auditor independence, emphasizing economic power and hiring dynamics.

Key Points

  • The article comments on the implications of auditor-firm conflicts for independence.
  • Analysis of existing literature on audit independence
  • Discussion of the model proposed by Goldman and Barlev
  • Examination of client-auditor power dynamics
  • Client's power stems from ability to hire and dismiss auditors
  • Non-routine client services reduce auditor independence
  • Economic power significantly influences auditor behavior

Cite This Study

Stephen E. Loeb (1975) studied this question.

synapsesocial.com/papers/69b5ff5c83145bc643d1bd2dhttps://doi.org/10.2308/tar-4492130
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