The Effect of Gifts, Discounts, and Client Size on Perceived Auditor Independence.
研究股东对客户规模、礼物和折扣安排如何影响审计独立性的看法，发现即使小额礼物和折扣也会显著影响用户感知，而客户规模影响不显著。
Abstract ABSTRACT: The American Institute of Certified Public Accountants has indicated that auditor independence, both actual and perceived, is necessary to maximize the benefit of auditor association. This paper reports the results of a study of stockholder perceptions of the effect of relative client size, gifts, and purchase discount arrangements on auditor independence. The findings indicate that gifts and discount arrangements of even a minimal amount significantly affected users' perceptions of auditor independence. The effect of client size was not significant.