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August 11, 2015

Conflicts of Interest between Non-audit and Audit Services threatens Independence

What we see today in the accounting profession is troubling. Increased commercial activities threatens the independence cornerstone of the profession that underlies its public interest obligation....

May 26, 2015

How much are we willing to pay to ensure auditor independence?

A perpetual ethical problem for auditors is the conflict of interests that exists with a client and client management who are responsible for selecting the auditor, paying the audit fee, and making decisions about au...

July 1, 2014

Ethical Blindness Motivates Egregious Behavior

Scott London, a former partner of KPMG, was convicted of insider training last month and sentenced to five months in prison, a laughable sentence in light of his trading on inside information about KPMG clients while auditing their...

April 23, 2014

Independence and Integrity Compromised by Insider Trading

I am re-posting this blog because my website has been down the past few days so some readers may have missed it. Thanks you for your continuing interest and support of my work. You may be interested in my other website: h...

March 6, 2014

Audit Independence: A Myth or Reality?

The Public Company Accounting Oversight Board (PCAOB) that oversees public company audits in the U.S. is concerned that auditors are not independent of their clients. Since independence is the bedrock of the profession, any crack in that fo...

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