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  • Rajendra P Srivastava, Theodore J Mock, J Bedard, G Monroe, P Shenoy, Shenoy +2 others
  • 2005
Recent events in the auditing profession [sometimes called the 'accounting' profession] have clearly called for a reconsideration of the paradigms currently in vogue in both auditing research and practice. Although early audit research and standard setting explored more rigorous frameworks for risk assessment such as a specific algebraic definition of audit(More)
Although the published literature on auditor independence is extensive, an accepted comprehensive theory, framework or model of auditor independence risk does not exist. This paper develops a formal model of auditor independence risk that may be used to begin a more rigorous investigation of auditor independence and various factors that are thought to(More)
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