ETHICS AND GOVERNANCE

Ethics and Governance: Auditor Independence

Ethics and Governance: Auditor Independence

How might consulting fees affect auditor independence?

The provision of consulting services towards audit clients has some serious effect client on perceiving the evidence. The rules of SEC has design the auditing of counter evidence violation that increase the pressure to providing the non auditing services to clients an increasingly competitive market.

The study has also suggested that earning management is an important factor for auditing the firms, that earning large fees of consultant (Simunic, 1984). There is such firm working companies that would offering a little surprising towards market, ...