Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/18188
Author(s): | Marques, I. S. Major, M. Da Veiga, M. R. |
Date: | 2019 |
Title: | Auditor independence: a qualitative study of the perceptions of auditors |
Volume: | 7 |
Number: | 1 |
Pages: | 15 - 25 |
ISSN: | 2372-4978 |
DOI (Digital Object Identifier): | 10.15640/ijat.v7n1a2 |
Keywords: | Financial auditing Auditor independence Trustworthiness Perceptions |
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. |
Peerreviewed: | yes |
Access type: | Open Access |
Appears in Collections: | DC-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Files in This Item:
File | Description | Size | Format | |
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Auditor Independence-Qualitative Study Perceptions Auditors.pdf | Versão Editora | 262,56 kB | Adobe PDF | View/Open |
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