你的这个话题是国外50-70年代出现的内容，而且因在网吧，只能找了这1篇2006年的全文，已经发到你邮箱了。2-4都是很古老的学位论文....希望对你有帮助我的邮箱是[1]Gendron, Y., R. Suddaby, and H. Lam, ‘An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence’[J]. Journal of Business Ethics.2006. 64(2): p. 169-193.[2]Ettinger, I., A Study of the Importance of Independence to the Certified Public Accountant[D].1959, Michigan State University of Agriculture and Applied Science. Dept. of Accounting and Financial Administration.[3]Shockley, R., An Experimental Investigation Into the Perceived Audit Independence of Certified Public Accountants[D].1979, University Microfilms International.[4]Gosman, M., Independence and the Certified Public Accountant. 1966, University of Wisconsin, Madison.[5]Stucky, N., The Professional, Ethical, and Legal Responsibilities of the Certified Public Accountant for Competence and Independence in Rendering Management Services[D]. 1964, University of Kansas, Business.
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