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.
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.
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.