Auditor independence: a qualitative study of the perceptions of auditors

Inês Sofia Sousa Marques, Maria Major, Maria do Rosário da Veiga

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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.
Original languageEnglish
Pages (from-to)15-25
JournalInternational Journal of Accounting and Taxation
Volume17
Issue number1
DOIs
Publication statusPublished - Jun 2019

Keywords

  • Financial auditing
  • Auditor independence
  • Trustworthiness
  • Perceptions

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