even our daily lives. 3 ❑The 2023 Israel-Hamas war ❑The war between Ukraine and Russia ❑Trade War between US and China ❑Autonomy of Taiwan and Hong Kong from China Source: The Guardian newspaper ❑Tension

suggests that higher board gender diversity produces stronger corporate culture. In contrast, it might be argued that board gender diversity enhances the board of directors, which is a formal monitoring

Audit Firm Name: Subject : Ethical Requirements Prepared by Date INDEPENDENCE, INTEGRITY AND OBJECTIVITY: A. Independence Procedures Checklist: Obtain a copy of the firm’s documented ethics

common employment and other means, and evaluating whether any of those services might impair independence? a. If “yes,” identify the relevant policies and procedures. b. If “no,” describe how the firm

: Improve auditor independence (Imhoff, 2003) and the quality of financial reporting (Blouin et al., 2007). Literature review- Audit firm reputation and audit firm change From the United States regarding

firms’ policy regarding ethical practices. Moreover, the independence of both the firms and their personnel might be called into question if the process lacks adequate consultations and proper

, or arranger may mislead market participants. Likewise, conflicts of interest or other undue factors internal and external that might, or even appear to, impinge upon the independence of ity. Where

companies, both financial and non- financial. To the extent they are deemed applicable, they might also be a useful tool to improve corporate governance in companies whose shares are not publicly traded

information among borrowers, lenders and other market participants; Independence and conflicts of interest CRA rating decisions should be independent and free from political or economic pressures and from

audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of