AUDITORS' INDEPENDENCE: AN ANALYSIS OF MONTGOMERY'S AUDITING TEXTBOOKS IN THE 20TH CENTURY

被引：2

作者：

Nouri, Hossein ^{[1
]}

Lombardi, Danielle ^{[2
]}

机构：

[1] Coll New Jersey, Ewing Township, NJ 08628 USA

[2] Rutgers State Univ, Newark, NJ USA

来源：

ACCOUNTING HISTORIANS JOURNAL | 2009年 / 36卷 / 01期

关键词：

D O I：

10.2308/0148-4184.36.1.81

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper presents the progress of auditor independence from a textbook perspective during the 20th century and into the present. It analyzes the multiple editions of Auditing Theory and Practice by Robert Montgomery. The lengthy time span of these editions is divided into several shorter periods based on major changes and developments in auditor independence. Finally, the paper uses several criteria related to auditor independence to review how the Montgomery text covered these changes and developments.

引用

页码：81 / 112

页数：32

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