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This response addresses conflicts of interest in auditor-firm relations and implications for independence.

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

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Response highlights independence issues in auditor-firm conflicts, suggesting challenges in professionalization and ethical behavior.

This response addresses conflicts of interest in auditor-firm relations and implications for independence.
Response to comments by scholars Nissim Aranya and Moshe Sarell on previous research.
Discussion of professionalization and autonomy in the auditing field.
Analysis of conflicts of interests arising from client pressures.
Clarifies the implications of auditor independence in light of professionalization.
Discusses the challenges to professional behavior due to conflicts of interests.

Goldman et al. (1975) studied this question.

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