The impact of ex-auditors' employment with audit clients of perceptions of auditor independence

• Main Author: Ahmad, Maslina
• Format: Conference or Workshop Item
• Language: English
• Published: 2014
• Subjects: HF5387 Business ethics
• Online Access: http://irep.iium.edu.my/40412/1/GCBSS_proceeding_2014.pdf; http://irep.iium.edu.my/40412/

This study examined whether the practice of ex-auditors’ employment with audit clients affects perceptions of auditor independence from the perspective of financial statement users in Malaysia. It has been argued that the main problem with employment with an audit client is the ability of current au...