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1

Gurruchaga, Amaia Zubiaurre. Los aspectos jurídicos de la independencia del auditor de cuentas. Aranzadi, 2013.

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2

Washington (State). Board of Accountancy. and Washington State Library. Electronic State Publications., eds. Report on auditor independence. The Board, 2003.

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3

Henkel, Michelle M. Sarbanes-Oxley: Auditor independence. Tax Management Inc./BNA, 2006.

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4

Nwoko, Chinedum. Real issues in auditor independence. Gethsemane Publishers, 1998.

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5

B, Edwards James. Expansion of nonaudit services and auditor independence. National Association of Accountants, 1987.

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6

Australia. Parliament. Joint Committee of Public Accounts. Guarding the independence of the Auditor-General. Australian Govt. Pub. Service, 1996.

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7

Davis, Jon S. Auditor bidding and independence: A laboratory markets investigation. College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1988.

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8

Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0.

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9

Office, General Accounting. Accounting profession: Oversight, auditor independence, and financial reporting issues. GAO, 2002.

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10

American Accounting Association. Auditing Section. Independence and objectivity: A framework for internal auditors. Institute of Internal Auditors Research Foundation, 2001.

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11

Acemoglu, D. Auditor independence, incomplete contracts and the role of legal liability. London School of Economics, Centre for Economic Performance, 1994.

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12

Falaschetti, Dino. Is auditor independence endogenous?: Evidence and implications for public policy. Research Division, Federal Reserve Bank of Kansas City, 2004.

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13

Pat, Sucher, and Institute of Chartered Accountants of Scotland., eds. A comparative analysis of auditor independence in economies in transition. Institute of Chartered Accountants of Scotland, 2004.

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14

Arnoldus, Schilder, and Rijksuniversiteit te Groningen, eds. Auditor independence: An exploratory study on some core issues of accountants' ethics. Wolters-Noordhoff, 1994.

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15

Shahin, Ibrahim O. The appearance of external auditors' independence: A comparative behavioural study. [s.n.], 1988.

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16

Allen, Catherine. Independence compliance: Checklists and tools for complying with AICPA and GAO independence requirements. American Institute of Certified Public Accountants, 2006.

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17

R, Lehman Cheryl, ed. Independent accounts: The possibilities for auditor independence in the age of financial scandal. Elsevier JAI, 2007.

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18

Allen, Catherine. Independence compliance: Checklists and tools for complying with AICPA, SEC, and PCAOB independence requirements. AICPA, 2006.

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19

United States. Government Accountability Office. United Nations: Funding arrangements impede independence of internal auditors : report to Congressional Committees. GAO, 2006.

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20

American Institute of Certified Public Accountants. SEC Practice Section. Public Oversight Board and American Institute of Certified Public Accountants. SEC Practice Section. Advisory Panel on Auditor Independence, eds. Strengthening the professionalism of the independent auditor: Report to the Public Oversight Board of the SEC Practice Section, AICPA, from the Advisory Panel on Auditor Independence. Public Oversight Board, 1994.

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21

American Institute of Certified Public Accountants. SEC Practice Section. Public Oversight Board and American Institute of Certified Public Accountants. SEC Practice Section. Advisory Panel on Auditor Independence, eds. Strengthening the professionalism of the independent auditor: Report to the Public Oversight Board of the SEC Practice Section, AICPA, from the Advisory Panel on Auditor Independence. Public Oversight Board, 1994.

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22

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs., ed. 106-2 Hearing: The SEC'S Proposed Auditor Independence Rules, S. Hrg. 106-1081, September 28, 2000, *. s.n., 2002.

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23

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs., ed. 106-2 Hearing: The SEC'S Proposed Auditor Independence Rules, S. Hrg. 106-1081, September 28, 2000, *. s.n., 2002.

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24

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs, ed. 106-2 Hearing: The SEC'S Proposed Auditor Independence Rules, S. Hrg. 106-1081, September 28, 2000, *. s.n., 2002.

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25

Office, General Accounting. Government auditing standards: Independence : exposure draft. The Office, 2001.

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26

Dalkin, James R. PCAOB rulemaking docket matter 037: PCAOB release no. 2011-006 : concept release on auditor independence and audit firm rotation. U.S. Govt. Accountability Office, 2011.

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27

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs, ed. THE SEC'S PROPOSED AUDITOR INDEPENDENCE RULES... HEARING... S. HRG. 106-1081... COMMITTEE ON BANKING, HOUSING, & URBAN AFFAIRS, UNITED STATES. s.n., 2002.

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28

Office, General Accounting. Government auditing standards: Answers to independence standard questions. U.S. General Accounting Office, 2002.

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29

Office, Australian Audit. The Auditor-Genewral: Accountability, independence, and objectivity : a response to Report 296 of the Parliamentary Joint Committee of Public Accounts. Australian Govt. Pub. Service, 1989.

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30

Lacey, John M. Issues in the perception of auditor independence: A research project commissioned by the Chief Accountant of the United States Securities and Exchange Commission. School of Accounting, University of Southern California, 1986.

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31

B, Edwards James. Expansion of nonaudit services and auditor independence: A special report based on a study prepared for the National Commission on Fraudulent Financial Reporting (The Treadway Commission) / prepared by James B. Edwards. The Commission, 1987.

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32

United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency and Financial Management. Improving IG functionality and independence: A review of legislative ideas : hearing before the Subcommittee on Government Efficiency and Financial Management of the Committee on Government Reform, House of Representatives, One Hundred Eighth Congress, second session, July 14, 2004. U.S. G.P.O., 2004.

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33

United States. Congress. House. Committee on Rules. Providing for consideration of the bill (H.R. 928) to amend the Inspector General Act of 1978 to enhance the independence of the inspectors general, to create a council for the inspectors general on integrity and efficiency, and for other purposes: Report (to accompany H. Res. 701). U.S. G.P.O., 2007.

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34

Adelopo, Ismail. Auditor Independence. Routledge, 2016. http://dx.doi.org/10.4324/9781315568300.

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35

French, Derek. 17. Company officers, secretary and auditor. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198815105.003.0017.

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This chapter focuses on company officers (secretaries, auditors and managers), with emphasis on their responsibilities and liabilities under the Companies Act 2006 (CA 2006) and the appropriate sanctions for breach of its requirements. It first considers who, in general terms, is an ‘officer’ or ‘manager’ of a company for the purposes of criminal or fiduciary liability. Then it deals with the appointment and qualifications of secretaries and the appointment and reappointment of auditors. There is discussion of auditors’ remuneration, integrity and independence, the required contents of an audi
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36

Bode, Stefan. Auditor Independence and Regulation. GRIN Verlag GmbH, 2008.

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37

Auditors and Independence. World Bank, Washington, DC, 2006. https://doi.org/10.1596/11200.

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38

Britain, Great. Local Audit (Auditor Panel Independence) Regulations 2014. Stationery Office, The, 2014.

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39

Britain, Great. Local Audit (Auditor Panel Independence) Regulations 2014. Stationery Office, The, 2014.

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40

Statutory Auditors' Independence in Protecting Stakeholders' Interest: An Empirical Study. Palgrave Macmillan, 2018.

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41

Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. Statutory Auditors' Independence in Protecting Stakeholders' Interest: An Empirical Study. Palgrave Macmillan, 2019.

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42

Edwards, James B. Expansion of Nonaudit Services and Auditor Independence (87221). Inst of Management Accountants, 1987.

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43

United States and European Union Auditor Independence Regulation. DUV, 2006. http://dx.doi.org/10.1007/978-3-8350-9115-3.

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44

Auditor independence: Auditing, corporate governance and market confidence. Gower Pub., 2012.

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45

Adelopo, Ismail. Auditor Independence: Auditing, Corporate Governance and Market Confidence. Taylor & Francis Group, 2016.

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46

Adelopo, Ismail. Auditor Independence: Auditing, Corporate Governance and Market Confidence. Taylor & Francis Group, 2016.

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47

Britain, Great. Local Audit (Health Service Bodies Auditor Panel and Independence) (England) Regulations 2015. Stationery Office, The, 2015.

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48

Independent accounts: The possibilities for auditor independence in the age of financial scandal. Elsevier JAI, 2007.

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49

Watrin, Prof Christoph, and Christiane Strohm. United States and European Union Auditor Independence Regulation: Implications for Regulators and Auditing Practice. Westdeutscher Verlag GmbH, 2007.

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50

Strohm, Christiane. United States and European Union Auditor Independence Regulation: Implications for Regulators and Auditing Practice. DUV, 2006.

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