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

• المؤلفون الرئيسيون: Lamoreaux, Phillip T., Lennox, Clive S., Mauler, Landon M., Dhaliwal, Dan S.
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2018
• الموضوعات: Auditor Selection; DRNTU::Business::Accounting; Sarbanes-Oxley Act
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/88154; http://hdl.handle.net/10220/46895

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...