Objectivity and independence: the dual roles of external auditors and forensic accountants
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References listed on IDEAS
- Jenny Stewart & Nava Subramaniam, 2010. "Internal audit independence and objectivity: emerging research opportunities," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(4), pages 328-360, April.
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Keywordsindependence; objectivity; Sarbanes Oxley Act; FSMA section 166; ISA 610; Amended Rule 26 (Federal Rules of Civil Procedure Rule 26);
- K2 - Law and Economics - - Regulation and Business Law
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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