Publication Date
2009
Abstract
This paper presents the progress of auditor independence from a textbook perspective during the 20th century and into the present. It analyzes the multiple editions of Auditing Theory and Practice by Robert Montgomery. The lengthy time span of these editions is divided into several shorter periods based on major changes and developments in auditor independence. Finally, the paper uses several criteria related to auditor independence to review how the Montgomery text covered these changes and developments.
Recommended Citation
Nouri, Hossein and Lombardi, Danielle
(2009)
"Auditor's independence: An analysis of Montgomery's auditing textbooks in the 20th century,"
Accounting Historians Journal: Vol. 36:
Iss.
1, Article 8.
Available at:
https://egrove.olemiss.edu/aah_journal/vol36/iss1/8