Date of Defense

Spring 4-21-2001

Date of Graduation

Spring 4-21-2001



First Advisor

David Rozelle, Accounting

Second Advisor

Colleen Lewis, Internal Audit


Discusses the modern challenges of maintaining auditor independence, the foundation of the accounting profession, and the laws surrounding it. Maintaining independence serves two policy goals: (1)high quality audits with minimal chance that the auditor will be influenced, and (2) the promotion of investor confidence in financial statements. Accounting firms no longer simply provide auditing services, but entire financial service centers, and this paper examines whether this new kind of business creates a conflict of interest in maintaining the auditors' independence.

Access Setting

Honors Thesis-Campus Only