Using the following references and any more you find. You may wish to approach this topic by discussing and describing the evolution of this topic, for example, since SOX.
REFERENCES:
Independence and Conflicts of Interest – AICPA. Retrieved January 10, 2016, from:http://www.aicpa.org/InterestAreas/PersonalFinancialPlanning/Resources/PracticeC
Ross, L., & Nisbett, R. E. 1991. The person and the situation: Perspectives of social psychology. New York: McGraw-Hill.
POB Panel on Audit Effectiveness Reports and Recommendations. 2002.
http://www.pobauditpanel.org/download.html
Nelson, M. W. In press. A review of experimental and archival conflicts-of-interest research in auditing. In D. A. Moore, D. M. Cain, G. Loewenstein, & M. H. Bazerman (Eds.),
Conflicts of Interest: Challenges and Solutions in law, medicine, and organizational settings. Cambridge: Cambridge University Press.
