An illusion of independence - a working paper on the 5 threats

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dc.creator White, Brent 2014-02-11T19:47:05Z 2014-02-11T19:47:05Z 2012
dc.description.abstract The audit profession has long held independence to be a key value and hallmark of the profession. This is perhaps especially true for legislative auditors, or auditors general. This working paper details a case study of two Canadian jurisdictions where provincial comptrollers were appointed as auditor general, raising questions on the perception of independence. It uses the five threats to independence as a framework to determine if the perceptions of a possible conflict are valid. Building on the literature of the social construction of independence, it proposes some initial conclusions and sets the stage for a second phase of this work. en_CA
dc.description.provenance Submitted by Trish Grelot ( on 2014-02-11T19:47:05Z No. of bitstreams: 0 en
dc.description.provenance Made available in DSpace on 2014-02-11T19:47:05Z (GMT). No. of bitstreams: 0 Previous issue date: 2012 en
dc.language.iso en en_CA
dc.publisher Atlantic Schools of Business en_CA
dc.subject.lcsh Auditors -- Canada
dc.subject.lcsh Finance, Public -- Auditing
dc.subject.lcsh Autonomy
dc.title An illusion of independence - a working paper on the 5 threats en_CA
dc.type Text en_CA
dcterms.bibliographicCitation Proceedings of the 42nd Atlantic Schools of Business conference, Dalhousie University, 2012, pp 28-36
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