Auditor independence
The development of auditor independence dimensions: Nigerian stakeholders’ perspective
... on auditor independence (AI) generally focused on factors influencing AI by examining individual or group of factors posited to impact AI using various proxies of ...structuring auditor ...
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Limited Business Knowledge Investors Perceptions Of Auditor Independence In The Provision Of Assurance On Unregulated Nonfinancial Disclosures
... Vasarhelyi and Zheng (2013) report that more than 4,000 filing errors have been reported in XBRL interactive data following the U.S. Securities and Exchange Commission’s 2009 interactive data reporting mandate. Alles and ...
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Does the Addition of Explicit Clarification of Auditor Independence Statement to the Auditor’s Report Matter to Equity Analysts?
... of auditor independence will add to the attributes listed by these earlier ...of auditor independence will reduce the level of information asymmetry between company management and analysts ...
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The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study
... on auditor independence, the interviewees were asked the following question, “What is the effect of clients’ background/reputations on auditor independence during the performance of audit ...
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Threats to auditor independence: Evidence from Iran
... on auditor independence threats by providing insights on a country like Iran with its specificities in term of religion, culture, regulations, political tension, and efforts of the country to align if not ...
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The Impact of Ex-auditors’ Employment with Audit Clients on Perceptions of Auditor Independence
... auditor independence. Imhoff (1978) provided early evidence that auditor independence was perceived as more likely to be impaired when auditors were in a supervisory position than if they were ...
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Non-Audit Services and Auditor Independence The Case of Saudi Arabia
... enforceable auditor independence standards is emphasised by significant corporate malfeasance in the past several years, for example, Enron in the USA and HIH in ...of auditor independence ...
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Perceptions of Auditor Independence in Libyan Audit Market
... The results of the questionnaire survey presented in Table 1, revealed that 65.1% of audit firm respondents and 74.1% of public company respondents agreed with the statement: Public companies should disclose the amount ...
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Takeover premiums and the perception of auditor independence and reputation
... by auditor size. A test of statistical difference across auditor size for each variable is also ...announcement. Auditor independence is measured using three variables: RNASTOT is the ratio of ...
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Exploring Internal Auditor Independence Motivators: Kenyan Perspective
... and auditor independence in ...the auditor independence despite a majority of the respondents affirming that indeed it actually have an ...
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Essays on auditor independence
... impair auditor independence, for example, social ...An auditor will obey their superiors’ commands or suggestions, not only to avoid punishment or to achieve rewards but also to preserve their ...
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Auditor independence, audit committee quality and internal control weaknesses
... Auditor independence can be related to the disclosure of a firm’s internal control ...an auditor and a client firm, the auditor has an incentive to ignore potential problems and issue a clean ...
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Auditor switching, earnings manipulation and auditor independence: Evidence from A-share listed companies in China
... among auditor switch, earnings manipulation and auditor ...of auditor change, their formerly negative discretionary accruals tend to boost up after the ...of auditor change had strong motives ...
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The Effect of the Internal Audit Outsourcing on Auditor Independence: The Nigerian Experience
... Over the years, the internal audit (IA) function has evolved from the traditional ‘watchdog of controls’ to a value-added business function. The America Institute of Internal Auditors (IIA) defines IA as ‘an independent ...
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Nonaudit Services, Corporate Governance And Auditor Independence In Malaysia
... The independence of the audit committee members is important as the monitoring they provide affects earnings quality, audit quality (Abbott & Park, 2000), and auditor independence (Abbott et ...
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Non Audit Fees and Auditor Independence: Nigerian Evidence
... of auditor independence reveal inconsistent ...external auditor using the same staff to offer audit and non-audit services may provide benefits to the client in the form of the transfer of knowledge ...
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Auditor independence in Malaysia: the perceptions of loan officers and professional investors
... DeVellis (2003) provided a set of specific guidelines that could be used in developing measurement scales for each factor under study. Steps 1 to 4 relate to item development or the generation of individual items or ...
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Competition, Auditor Independence and Audit Quality
... and auditor-client tenure are negatively related to audit quality, which is consistent with the findings of the moderation model in the main analysis of this ...and auditor-client tenure are significant and ...
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UK investors' perceptions of auditor independence
... the auditor, over-reliance on the client and less rigorous audits may account for the erosion of perceived audit quality as audit tenure becomes relatively ...
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Auditor independence and audit quality : the role of director - auditor interlocking
... degrade auditor independence and audit quality due to their close relationships, which may develop over time with frequent meetings held amongst the linked ...guarantee auditor independence ...
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