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Retained

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I think this article should be retained. The subject is of considerable interest to accountants and others, and worthy of an article. There are problems with the style of the first draft, but I see the issue of internal links is being addressed. I am not sure what the problem is with in-text citations as the references do seem to be linked with the article text.

The article's content certainly seems to have been better researched than the vast majority of Wikipedia articles. That alone suggests that it might be worth giving the article time to mature. Arbitrary deletion can be so discouraging to new contributers.

The style need some more work, but that is true of most new articles. Deletion is not the answer to its problems.

I suggest removing the templates, they might tend to discourage contributions, and monitoring the article for a while to see how it develops. cias19

I also find this article of considerable interest. The conceptualisation (and guarantees) of independance has evolved and will continue to evolve as business experience will show the need to. The article reflects more or less a current industry consensus, but it is interesting to have a presentation on wiki which is not a xerox of official positions of the industry members or professional associations.Gilles 06:54, 22 February 2011 (UTC) — Preceding unsigned comment added by GillesAuriault (talkcontribs)

Auditor independence - valuable to auditors, audit committee members and management teams

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Agree this page should be retained and enhanced. The capital markets have required increased transparency since the Enron/Anderson issues, leading to Sarbanes Oxley and the Public Company Accounting Oversight Board. In practice, the auditors, audit committees and management teams must daily aware of the drivers and issues around auditor independence. Additionally, independence is of interest to investors who want to know that their investments are being held by highly ethical organizations which works aggressively and diligently to eliminate conflicts of interest. Auditor independence has several levels, set by the SEC, PCAOB and the AICPA. A link to this page would be good - http://en.wikipedia.org/wiki/Auditor_independence - as would links to the PCAOB, the SEC and the governance sites of each of the Big 4 and second tier accounting firms. Nubizguy (talk) 02:40, 8 August 2012 (UTC)[reply]

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Wiki Education assignment: ACCT425 Accounting Capstone

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This article was the subject of a Wiki Education Foundation-supported course assignment, between 8 February 2022 and 26 May 2022. Further details are available on the course page. Student editor(s): SarahEinbinder, Cdixon1400, LH00p6 (article contribs).