Auditor independence and corporate governance: Ethical dilemmas

Waymond Rodgers, Andrés Guiral, José A. Gonzalo

Research output: Contribution to journalArticle

2 Citations (Scopus)

Abstract

Auditors' primary function in society is as purveyors of opinions for reliable and relevant information. Many company failures have highlighted whether auditors have a conflict of interest problem. At the root of auditors' lack of independence, issues are conflicts of interest resulting from the structural features of auditor-client relationship. The throughput model is advanced in order to explain how six dominant ethical positions deal with conflicts of interest problems and corporate governance issues. Finally, a discussion of potential solutions to improve ethical issues is offered for future research.

Original languageEnglish
Pages (from-to)60-74
Number of pages15
JournalEuropean Journal of International Management
Volume3
Issue number1
DOIs
Publication statusPublished - 2009

All Science Journal Classification (ASJC) codes

  • Business and International Management
  • Education
  • Organizational Behavior and Human Resource Management

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