Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/18188
Registo completo
Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Marques, I. S. | - |
dc.contributor.author | Major, M. | - |
dc.contributor.author | Da Veiga, M. R. | - |
dc.date.accessioned | 2019-06-07T09:38:28Z | - |
dc.date.available | 2019-06-07T09:38:28Z | - |
dc.date.issued | 2019 | - |
dc.identifier.issn | 2372-4978 | - |
dc.identifier.uri | http://hdl.handle.net/10071/18188 | - |
dc.description.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. | eng |
dc.language.iso | eng | - |
dc.publisher | American Research Institute for Policy Development | - |
dc.relation | info:eu-repo/grantAgreement/FCT/5876/147289/PT | - |
dc.relation | Lisboa-01-0145-FEDER-007722 | - |
dc.rights | openAccess | - |
dc.subject | Financial auditing | eng |
dc.subject | Auditor independence | eng |
dc.subject | Trustworthiness | eng |
dc.subject | Perceptions | eng |
dc.title | Auditor independence: a qualitative study of the perceptions of auditors | eng |
dc.type | article | - |
dc.pagination | 15 - 25 | - |
dc.peerreviewed | yes | - |
dc.journal | International Journal of Accounting and Taxation | - |
dc.volume | 7 | - |
dc.number | 1 | - |
degois.publication.firstPage | 15 | - |
degois.publication.lastPage | 25 | - |
degois.publication.issue | 1 | - |
degois.publication.title | Auditor independence: a qualitative study of the perceptions of auditors | eng |
dc.date.updated | 2019-06-07T15:36:23Z | - |
dc.description.version | info:eu-repo/semantics/publishedVersion | - |
dc.identifier.doi | 10.15640/ijat.v7n1a2 | - |
dc.subject.fos | Domínio/Área Científica::Ciências Sociais::Economia e Gestão | por |
iscte.identifier.ciencia | https://ciencia.iscte-iul.pt/id/ci-pub-60270 | - |
Aparece nas coleções: | DC-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Auditor Independence-Qualitative Study Perceptions Auditors.pdf | Versão Editora | 262,56 kB | Adobe PDF | Ver/Abrir |
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