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http://hdl.handle.net/10071/18188
acessibilidade
Title: Auditor independence: a qualitative study of the perceptions of auditors
Authors: Marques, I. S.
Major, M.
Da Veiga, M. R.
Keywords: Financial auditing
Auditor independence
Trustworthiness
Perceptions
Issue Date: 2019
Publisher: American Research Institute for Policy Development
Abstract: The trustworthiness of a financial audit report rests on the perception of auditor independence. However, several factors can affect those perceptions, ultimately affecting market confidence. This study aims at providing a deep understanding of auditors‟ perceptions of auditor independence, particularly analysing whether and how their perceptions are affected either by the provision of non-audit services, competition, the size and tenure of the audit firm or the client‟s financial condition. Qualitative research was held through semi-structured interviews. Both the provision of non-audit services and tenure have generated great consensus amongst interviewees as impacting auditor independence. Rotation and litigation exposure were mainly perceived as enhancement factors.
Peer reviewed: yes
URI: http://hdl.handle.net/10071/18188
DOI: 10.15640/ijat.v7n1a2
ISSN: 2372-4978
Ciência-IUL: https://ciencia.iscte-iul.pt/id/ci-pub-60270
Appears in Collections:DC-RI - Artigo em revista internacional com arbitragem científica

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