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- W2034931065 abstract "Hendrickson's conclusion that independence is a sham may be valid, and its absence also may be the auditors' ethical failing. However, the fault is more intellectual than ethical because non-independent audits decrease credibility and increase capital costs. If managers and auditors understood this principle, the former would engage only stringent auditors and the latter would maintain independence at all costs." @default.
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- W2034931065 title "Quality control and relevant financial reporting questions" @default.
- W2034931065 doi "https://doi.org/10.1006/cpac.1998.0261" @default.
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