Experimental study on the factors promoting independence of junior auditors.

• Main Authors: Lim, Mae., Tan, Sheah Joo., Teo, Bee Tat.
• Other Authors: Mak, Bobby Wai Yeong
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Auditing::Auditors::Careers and profession
• Online Access: http://hdl.handle.net/10356/10788
• Institution: Nanyang Technological University

There are two main objectives in this study. The first objective is to determine how auditor independence can be promoted by the variation of three cognitive factors, namely, peer opinion, accountability and independent review. The three factors were selected because of their important implications...