Audit Clients Want to Cooperate with their External Financial Auditor, but also Remain at Arm’s Length: a Canadian Survey Study
Journal of Accounting and Auditing: Research & Practice
The objective of our research was to determine what motivates clients to cooperate while at the same time remaining independent with their financial auditors. Both cooperation (working closely) and independence (not being too close) are important in an auditor-client relationship, even though they are opposing…