Management Services: A Challenge to Audit Independence?
The Accounting Review
1966
The article presents a study which evaluated the position of the Committee of Professional Ethics of the American Institute of Certified Public Accountants on management services. This evaluation involved both a priori and an empirical analysis of two contentions. The first contention states that potential conflicts of interest between management consulting and the factual independence of a certified public accountant (CPA) are limited to two situations. The second contention states that acting as a management consultant does not impair the CPA's appearance of independence; that is, it does not suggest to a reasonable observer a conflict of interest.
- DOI
- 10.2308/tar-4508927
- Volume
- 41 (4)
- Pages
- 721-728
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref