De Angelo, L.E. 1981. Auditor Independence, “Low Balling”, and Disclosure Regulation.

Journal of Accounting and

Economics 3. Agustus. p. 113-127.

Lavin, D. 1976. Perception of The Independence of The Auditor. The Accounting Review. Januari. p. 41-50.

____________. 2003. Analisis Pengaruh Independensi, Kualitas Audit, serta Mekanisme Corporate Governance
terhadap Integritas Laporan Keuangan. SNA VI Surabaya. p. 1255-1269.

Pany, K dan M.J. Reckers. 1980. The Effect of Gifts, Discounts, and Client Size on Perceived Auditor
Independence. The Accounting Review. Januari. p. 50-61.

Shockley, R. 1981. Perceptions of Auditors Independen: An Empirical Analysis. The Accounting Review. Oktober. p.
785-800.

Wati, C dan B. Subroto. (2003). Faktor-faktor yang Mempengaruhi Independensi Penampilan Akuntan Publik (Survei
pada Kantor Akuntan Publik dan Pemakai Laporan Keuangan di Surabaya). Tema. Volume IV. Nomor 2. p. 85-101.

Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence?
Further evidence. The Accounting Review 78(3): 611-639.

Independence Standards Board (ISB). 2000. Statement of Independence Standards: A Conceptual Framework
for Auditor Independence (Exposure Draft). New York, NY: ISB (November 2000).

Palmrose, Z. 1991. Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of
Accounting Research 29 (Supplement): 149-185.

Ponemon, L dan D. Gabhart. 1990. “Auditor Independence Judgements: A Cognitive Developmental Model and
Experimental Evidence”, Contemporary Accounting Research. hal. 227-251.

Sweeney, John T., Robin W. Roberts. 1997. “Cognitive Moral Development and Auditor Independence”,
Accounting, Organizations and Society Vol 22. hal.337-352.

Antle, R. 1984. Auditor Independence. Journal of Accounting Research. Spring. p. 1-20.

Lavin, D. 1976. Perception of The Independence of The Auditor. The Accounting Review. Januari. p. 41-50.

Pany, K dan M.J. Reckers. 1980. The Effect of Gifts, Discounts, and Client Size on Perceived Auditor Independence.
The Accounting Review. Januari. p. 50-61.

Shockley, R. 1981. Perceptions of Auditors Independen: An Empirical Analysis. The Accounting Review. Oktober. p.
785-800.

Goldman and Barlev, (1974), The Auditor Firm Conflict of Interest: its Implication for
Independence, The Accounting Review, pp.707-17, October.

Knapp, MC, (1985), Audit Conflict: An Empirical Study of the Percieved Ability of Auditor to
Resist Management Pressure, The Accounting Review, Vol. LX No. 2, pp.202-11.

Shockley, Randolph A, (1981), “Perceptions of Independence: An Empirical Analysis”, The

Accounting Review, October, pp. 785 – 800.

Teoh and Lim, (1996), An Empirical Study of the Effects of Audit committees, Disclosure of
non Audit Fees and Other Issuees on Audit Independence: Malaysian Evidence, Journal of
International Accounting, Auditing and Texation, Vol. 5 No. 2 pp. 231-48.

Hussey, Roger dan George Lan. 2001. An Examination of Auditor Independence Issues
from the Perspectives of U.K. Finance Directors. Journal of Business Ethics. Vol. 32. No. 2.
Springer. pp. 169-178.

==
Rizzo, J., R. House, and S. Lirtzman. “Role Conflict and Ambiguity In Complex Organizations.”
Administrative Science Quarterly (June 1970): 150-163.
(jurnal quesioner)

Kalbers/L. and P.T. Fogarty. “Professionalism and Its Consequences: A Study of Internal Auditors.” Journal
cf Auditing 14, no. 1 (Sarasota: Spring 1995): 64.
Khoo, Chi Mo and Soeg Sim. “On The Role Conflict of Auditors In Korea. Journal of Accounting, Auditing &
Accountability 12, no.2 (1997): 206-219.
Peterson, Mark F. and Peter B. Smith. “Role Conflict, Ambiguity, and Overload: A 21 Nation Study.” Journal
of Management Academy 38, no. 2 (1995): 429.
Rizzo, J., R. House, and S. Lirtzman. “Role Conflict and Ambiguity In Complex Organizations.”
Administrative Science Quarterly (June 1970): 150-163.

role overload

Beehr, T. A., J. T. Walsh, and T. D. Taber. 1976. Relationship of stress to individually and organizationally valued states: Higher order
needs as a moderator. Journal of Applied Psychology 61 (1): 41–47.

Mandatory Rotation of Auditors on Audit Quality, Costs and Independence in South-South, Nigeria
Appah Ebimobowei and Oyadonghan James Keretu

http://aaajournals.org/toc/apin/1/1