In response to the changing regulatory framework on auditor independence, this project will address auditor independence in an international context. Current international- and selected national-level independence requirements will be analysed. Debatable auditor independence issues, e.g., the provision of non-audit services, and audit partner and audit firm rotations, will be reviewed and empirically investigated at both national levels and internationally. The results will provide informative insight to regulators and the audit profession.
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