Study on the revision of SEC rules on auditor independence : a Singapore perspective.

• Main Authors: Lee, Clara Ann Meiling., Lim, Maan Huey., Soh, Chai Wei.
• Other Authors: Nanyang Business School
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Auditing::Auditors
• Online Access: http://hdl.handle.net/10356/11493
• Institution: Nanyang Technological University

This study examines the impact of financial relationships, employment relationships and non-audit services (NAS) on the users’ perception of auditor independence in Singapore and whether the Securities Exchange Commission (SEC) revisions on auditor independence requirements should be implemented in...