Literature Review on Auditor Independence
DOI:
https://doi.org/10.46799/ijssr.v3i3.276Keywords:
-Abstract
This study aims to provide an overview of the development of auditor independence research. Data were taken from articles published in Scopus indexed international journals from American Accounting Association publishers, Emerald, Wiley, Elsevier, Routledge, Academic Press Inc, and Taylor and Francis Ltd. Samples were taken from 2002 to 2022 as many as 27 auditor independence articles. The method of analysis is through classifying articles based on the research method used, the name of the journal, the year of publication, and the country of origin of the first author. In general, the results of the study found that research on auditor independence has increased from year to year and is still an interesting research topic to study.
References
-
Published
Issue
Section
License
Copyright (c) 2023 Emi Masyitah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
