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A construction of auditor independence in the Czech Republic: local insights

Author

Listed:
  • Pat Sucher
  • Katarzyna Kosmala‐MacLullich

Abstract

Keywords: Czech Republic, Auditors, Auditing standards, Eastern Europe, Independent experts, Ethics

Suggested Citation

  • Pat Sucher & Katarzyna Kosmala‐MacLullich, 2004. "A construction of auditor independence in the Czech Republic: local insights," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 17(2), pages 276-305, April.
  • Handle: RePEc:eme:aaajpp:09513570410532456
    DOI: 10.1108/09513570410532456
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    Cited by:

    1. Achraf Haddad, 2023. "Impact of financial development initiatives on the banks’ financial performance: comparative study in the stakeholders’ theory framework," SN Business & Economics, Springer, vol. 3(1), pages 1-27, January.

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