Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period

• Main Authors: Lamoreaux, Phillip T., Lennox, Clive S., Mauler, Landon M., Dhaliwal, Dan S.
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2018
• Subjects: Auditor Selection; DRNTU::Business::Accounting; Sarbanes-Oxley Act
• Online Access: https://hdl.handle.net/10356/88154; http://hdl.handle.net/10220/46895
• Institution: Nanyang Technological University

The objective of this study is to examine managerial involvement in auditor selection decisions when audit committees are “directly responsible” for auditor relationships, including selection of the audit firm. The Sarbanes‐Oxley Act (SOX) of (2002) requires fully independent audit committees to be...