爆发 发表于 2025-3-21 18:30:05
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Task Complexity and Hypotheses Development,ision making can be huge (Libby 1985). In the field of accounting, one area where task complexity is relevant is in decisions of how to apply auditor independence regulations. As such, task complexity deserves additional attention.Barter 发表于 2025-3-22 00:47:44
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Consequences from the Empirical Findings for the European Capital Market,ence on the European capital market. Since one mechanisms to align information asymmetries concerning audits and thereby decreasing deficiencies in capital markets is greater transparency, the influence of transparency on impaired auditor independence risk as studied in a third experiment is presented in section B.molest 发表于 2025-3-22 10:21:09
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Auditor Independence Risk,es the relevant terms. related to this research and in section I then explain the economical changes which lead to auditor independence risk issues. In section I extend the theoretical framework by explaining the identified threats to auditor independence and the safeguards created to reduce threats心神不宁 发表于 2025-3-22 19:09:32
Prior Research on Auditor Independence,research with respect to the type of threat analyzed: incentive, opportunity or compromised integrity. This will also allow me to give an overview of previously investigated safeguards with respect to relevant threats. . Section reviews the research on auditor independence with respect to incentives牲畜栏 发表于 2025-3-22 21:35:44
Auditor Independence Regulation,e investors do not, called “information asymmetry,” as well as from inappropriate behavior of auditors, called “moral hazard.”. New laws that attempt to address these issues in the United States (Sarbanes-Oxley Act 2002) and in the European Union (Proposal for a 8. Directive of the European Commissiflaunt 发表于 2025-3-23 05:22:11
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