Auditor independence deficiencies & alleged audit failures

Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number of CPAs believe independence deficiencies exist, and some CPAs admit to personal independence impairment. Michael A. Pearson is Associate Professor of Accounting at the Graduate School of Management and College of Business Administration, Kent State University. Additionally, he is the Editor of The Ohio CPA Journal. Professor Pearson is a Certified Public Accountant (CPA) and a Certified Management Accountant (CMA). He has written numerous articles including, Enhancing Perceptions of Auditor Independence, Journal of Business Ethics 4 (1985), 53–56.