TY - JOUR
T1 - Auditor independence
T2 - a qualitative study of the perceptions of auditors
AU - Marques, Inês Sofia Sousa
AU - Major, Maria
AU - Veiga, Maria do Rosário da
N1 - The second author of the article acknowledges that this work was funded by Fundação para a Ciência e Tecnologia (UID/ECO/00124/2013 and Social Sciences Data Lab, Project 22209) by POR Lisboa (Lisboa-01-0145-FEDER-007722 and Social Sciences Data Lab, Project 22209) and POR Norte (Social Sciences Data Lab, Project 22209).
PY - 2019/6
Y1 - 2019/6
N2 - 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.
AB - 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.
KW - Financial auditing
KW - Auditor independence
KW - Trustworthiness
KW - Perceptions
U2 - 10.15640/ijat.v7n1a2
DO - 10.15640/ijat.v7n1a2
M3 - Article
SN - 2372-4978
VL - 17
SP - 15
EP - 25
JO - International Journal of Accounting and Taxation
JF - International Journal of Accounting and Taxation
IS - 1
ER -