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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF ACCOUNTING AND FINANCE

Client-To-Auditor Employment Offers and Auditor Independence in the Post-Sarbanes-Oxley Era

Author(s): Reginald Wilson

Citation: Reginald Wilson, (2017) "Client-To-Auditor Employment Offers and Auditor Independence in the Post-Sarbanes-Oxley Era",  Journal of Accounting and Finance, Vol. 17, Iss. 7, pp. 194-212

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Ninety-six nonprofessional investors indicate that public accounting firms’ independence is perceived to be more impaired than non-public firms when the firm audits a client who has offered a job to a member of the audit team. Although perceptions of both firms’ objectivity improve as the strength of the independence safeguards increase, public company auditors are perceived as being more objective than non-public company auditors. These results bolster the argument for unified accounting standards. This study is the first to investigate nonprofessional investors’ perceptions of the issue, despite their prominence in the capital markets.