On the Management-Auditor Relationship: A Proposed Conceptual Model

• In Event: Public Interest

Abstract

Auditors rely on their clients while collecting information and depend financially on them, and they still appear independent. Arguably, the Sarbanes-Oxley Act inadvertently has put auditors in unwanted positions, while trying to enhance their independence. This paper considers the relationship between management and their auditors and offers an explanation about the behavior of the audit firms.

Author

• Khalid Rasheed Al-Adeem, King Saud University