Does increasing auditors' independence lead to more forceful public auditing? A study of a Canadian internal audit reform
研究加拿大2006年内部审计改革对审计师独立性的影响，通过分析2677份审计报告发现改革后内部审计师语言更自信但未更批判，说明独立性提升改变了审计行为但其他因素影响其对抗性。
Abstract The value of auditing as an instrument of accountability depends upon the independence of auditors. However, the extent to which auditors feel free to review the operation, compliance, and performance of public programs and objectively communicate findings to stakeholders has rarely been assessed. A Canadian public service reform in 2006 introduced institutional safeguards to bolster the independence of departmental internal auditors, but left legislative auditors working for the Auditor General's Office (i.e., Canada's Supreme Audit Institution) unaffected. We analyze and compare 2677 audit reports written by internal and legislative auditors before and after the reform. After the reform, the language used by internal auditors became more assertive and evaluative, but not more critical. This suggests that the safeguards had a meaningful impact on how auditors perform their accountability function but that factors other than independence may be driving their willingness to be more adversarial and critical when communicating audit findings.