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The effect of a transparency report on auditor independence: practitioners’ self-assessment

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  • Christiane Pott
  • Theodore Mock
  • Christoph Watrin

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Suggested Citation

  • Christiane Pott & Theodore Mock & Christoph Watrin, 2008. "The effect of a transparency report on auditor independence: practitioners’ self-assessment," Review of Managerial Science, Springer, vol. 2(2), pages 111-127, July.
    • Handle: RePEc:spr:rvmgts:v:2:y:2008:i:2:p:111-127
    DOI: 10.1007/s11846-008-0017-y
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    References listed on IDEAS

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    1. Maria Antonia Garcia Benau & Emiliano Ruiz Barbadillo & Christopher Humphrey & Walid Al Husaini, 1999. "Success in failure? Reflections on the changing Spanish audit environment," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 701-730.
    2. Rajan, Raghuram G & Zingales, Luigi, 1998. "Financial Dependence and Growth," American Economic Review, American Economic Association, vol. 88(3), pages 559-586, June.
    3. Jeroen Suijs, 2005. "Voluntary Disclosure of Bad News," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7-8), pages 1423-1435.
    4. Jeroen Suijs, 2005. "Voluntary Disclosure of Bad News," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7‐8), pages 1423-1435, September.
    5. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
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    Cited by:

    1. Michal Šindelář, 2015. "Analysis of the Transparency Reports of Auditors Operating in the Czech Republic [Analýza zpráv o průhlednosti auditorů působících v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(4), pages 133-149.

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    More about this item

    Keywords

    Transparency; Auditor independence; European Union; Report; Audit quality; Regulation; M42;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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