Date of Defense
Date of Graduation
David Rozelle, Accounting
Colleen Lewis, Internal Audit
auditing, S.E.C., SEC, Securities and Exchange Commission
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.
Bolen, Janell, "Auditor Independence: The Battle Over Non-Audit Services" (2001). Honors Theses. 30.
Honors Thesis-Campus Only