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  1.  29
    Enhancing Perceptions of Auditor Independence.Michael A. Pearson - 1985 - Journal of Business Ethics 4 (1):53 - 56.
    Financial statement users must believe that external auditors are free from management control, or users will doubt the verity of auditors' representations. Although U.S.-based auditing firms claim they are independent of their corporate clients, research has demonstrated that many individuals and groups perceive the situation otherwise. A proposal for enhancing perceptions of auditor independence is offered in this article. The proposal calls for an auditor-administered educational program, complemented by corporate audit committee involvement to lend credibility to auditors' claims.
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  2.  73
    Auditor Independence Deficiencies & Alleged Audit Failures.Michael A. Pearson - 1987 - Journal of Business Ethics 6 (4):281 - 287.
    Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number of CPAs believe independence deficiencies exist, and some CPAs admit to personal independence impairment.
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  3.  19
    Earnings Management: The Case of Political Costs Over Business Cycles.Stephen D. Makar, Pervaiz Alam & Michael A. Pearson - 1996 - Business and Professional Ethics Journal 15 (2):33-50.
  4.  9
    Earnings Management: The Case of Political Costs Over Business Cycles.Stephen D. Makar, Pervaiz Alam & Michael A. Pearson - 1996 - Business and Professional Ethics Journal 15 (2):33-50.
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