Business, Management and Accounting
5 years ago

Strong auditor independence leads to higher audit quality and accountability.

Corporate Ownership and Control
A theoretical approach to auditor independence and audit quality
Rahman Yakubu, Tracey Williams

Paper Summary

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Auditors being independent improves the quality of audit reports. Abnormal audit fees are due to extra effort needed for thorough audits. Mandatory rotation of audit firms can enhance auditor independence. Audit committees with nonexecutive members can boost audit quality. Smaller audit firms in professional bodies provide better audit quality. Independent auditors resisting fee pressure lead to better audit quality. Adopting IFRS impacts audit fees.