volume 29, issue 3, P222-236 2014
DOI: 10.1108/maj-06-2013-0888
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Richard G. Brody, Christine M. Haynes, Craig G. White

Abstract: Purpose – This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services. Design/methodology/approach – In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are influenced by their client's (or company's) role as the buyer or seller in an acquisition setting. …

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