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dc.contributor.authorVan Peursem, Karen A.
dc.date.accessioned2008-12-16T01:00:45Z
dc.date.available2008-12-16T01:00:45Z
dc.date.issued2005-12
dc.identifier.citationVan Peursem, K. (2005). The Auditor’s Dilemma: An economic perspective on an old problem. (Department of Accounting Working Paper Series, Number 86). Hamilton, New Zealand: University of Waikato.en_US
dc.identifier.urihttps://hdl.handle.net/10289/1679
dc.description.abstractThis paper analysis the pressures that come to bear on the financial auditor of corporate accounts. It is argued that the integrity and independence of the auditor is a portion of the service quality which they bring to the exercise of providing an audit opinion. An economic model is then brought into play in order to illustrate how meeting public expectations, meeting the competitive environment, pleasing the client-company and fulfilling the appearance of independence with practice create pressures on the auditor to produce an ‘opinion’ that is less than independently-informed. The paper concludes with recommendations that may provide greater incentives for the auditor to conduct an ethical audit.en_US
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.publisherDepartment of Accounting Working Paper Seriesen_NZ
dc.relation.ispartofseriesDepartment of Accounting Working Paper Series
dc.subjectaccountingen_US
dc.titleThe Auditor’s Dilemma: An economic perspective on an old problemen_US
dc.typeWorking Paperen_US
uow.relation.series86
pubs.elements-id53071
pubs.place-of-publicationUniversity of Waikato, Hamiltonen_NZ


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