Who's to Judge? Understanding Issues of Auditor Independence Vis à Vis Judicial Independence

Kleinman, G., A. Anandarajan and D. Palmon. (2012). Who’s to judge? Understanding issues of auditor independence vis à vis judicial independence. Accounting, Economics and Law: A Convivium, Vol. 2(1) [ONLINE]. DOI: 10.1515/2152-2820.1042.

Posted: 26 Nov 2013

See all articles by Gary Kleinman

Gary Kleinman

Montclair State University

Asokan Anandarajan

New Jersey Institute of Technology

Dan Palmon

Rutgers, The State University of New Jersey - Accounting & Information Systems

Date Written: November 25, 2013

Abstract

We explore differences in the roles of auditors and judges in the United States, emphasizing the issue of independence for each group. We examine factors that influence the independence of US judges and auditors. We use examples to highlight the potential impact of various factors on each profession and explore how they are affected by differences in the nature of their responsibilities. Based on these examples, we find generalized lessons that are applicable to each profession and explore further questions that should be asked. While much research has been done on factors that could potentially influence auditor independence, no research to date has examined lessons that auditors can learn from the judicial profession with respect to independence in the United States setting, and vice versa. This paper is a contemplation of the different threats that exist to independence and the difficulty in achieving it in two differently structured fields where its attainment was important for achieving societal ends associated with the professional roles. We hope through this discussion and presentation to broaden the perspective of both professions (judges, auditors) by furthering their understanding of the independence dilemmas facing occupants of the other’s role.

Suggested Citation

Kleinman, Gary and Anandarajan, Asokan and Palmon, Dan, Who's to Judge? Understanding Issues of Auditor Independence Vis à Vis Judicial Independence (November 25, 2013). Kleinman, G., A. Anandarajan and D. Palmon. (2012). Who’s to judge? Understanding issues of auditor independence vis à vis judicial independence. Accounting, Economics and Law: A Convivium, Vol. 2(1) [ONLINE]. DOI: 10.1515/2152-2820.1042., Available at SSRN: https://ssrn.com/abstract=2359764

Gary Kleinman (Contact Author)

Montclair State University ( email )

NJ 07043
United States

Asokan Anandarajan

New Jersey Institute of Technology ( email )

University Heights
School of Management
Newark, NJ 07102

Dan Palmon

Rutgers, The State University of New Jersey - Accounting & Information Systems ( email )

96 New England Avenue, #18
Summit, NJ 07901-1825
United States
201-648-5472 (Phone)
201-648-1283 (Fax)

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