Download This PaperPotential Employment and Auditor Independence
10 Pages Posted: 19 Nov 2007
Date Written: November 1, 2007
Abstract
The practice of companies hiring accounting and finance personnel from their external audit firms become the attention of various parties due to the potential impact of such practice on audit and financial reporting quality. This study investigates the prevalence of the 'revolving door' practice in the Malaysian corporate scene through interviews with senior loan officers and managers of public listed companies. The information gathered seems to suggest a minimal impact of this practice on auditor independence.
Keywords: Client Employment, Auditor Independence, External Auditors, Audit Decision
JEL Classification: M40
Suggested Citation: Suggested Citation
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