REPLY: The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective.

In this article, the author replies to articles by L. Thorne and B. Jenkins that were about the effect of independence on decisions concerning additional audit work. Thorne's concerns can be broken down into four categories: justifying the use of the individualism construct; interpretation of the data. Jenkins' comments are made up of an evaluation of the case studies that were used in this research and the applicability of the research findings to the international accounting environment. The first case describes an audit client with the potential of substantial consulting revenues, to evoke independence in appearance. The second case 2 describes an audit client where the controller was a former member of the audit team, to evoke independence in fact. In both cases, the auditors' estimations of the need to do additional audit work are used as surrogates for independence. The plan was to include information in the second case study that would evoke a strong individualism response.