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March 18, 2026The Accounting Review

Perceptions of the Independence of the Auditor.

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Authors

DLDavid E. Lavin

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Overview

This article examines how client-auditor relationships impact perceptions of independence and audit quality.

Key Points

  • The aim is to explore how third parties perceive the independence of auditors in relation to client engagements.
  • Examines client-auditor relationships
  • Analyzes auditor's role in financial reporting
  • Considers interests of third parties
  • Independence is vital for the integrity of audit reports
  • Third party perceptions vary based on auditor-client dynamics
  • Management interests may conflict with third party needs

Cite This Study

David E. Lavin (1976) studied this question.

synapsesocial.com/papers/69ba427c4e9516ffd37a2bb1https://doi.org/10.2308/tar-4502630
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A Mountain or a Molehill?1994
  2. 2The Future of Accounting, Part Reliability and Auditor Independence.1996 · 1 citations
  3. 3Perceptions of Auditor Independence and Official Ethical Guidelines.1980
  4. 4The Conundrum of Auditors’ Independence: Insights from The Practitioners2024
  5. 5The Auditor-Firm Conflict of Interests: Its Implications for Independence: A Comment.1975 · 1 citations