![Sample our Area Studies journals, sign in here to start your access, latest two full volumes FREE to you for 14 days]({"type":"image" , "src" : "/sda/5922/TOC-Subject-Sample-2021-Area-Studies.jpg"})
ABSTRACT
This article proposes a voluntary disclosure scheme which is designed to assist users of financial statements in evaluating the independence of auditors from their clients. The disclosure scheme builds on the power conflict theory and consists of information items that are indicative of the level of auditor independence. Suggestions for future research are also discussed.