Auditor independence

Detalhes bibliográficos
Autor(a) principal: Marques, Inês Sofia Sousa
Data de Publicação: 2019
Outros Autores: Major, Maria, Veiga, Maria do Rosário da
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/70288
Resumo: 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).
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spelling Auditor independencea qualitative study of the perceptions of auditorsFinancial auditingAuditor independenceTrustworthinessPerceptionsThe 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).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.NOVA School of Business and Economics (NOVA SBE)RUNMarques, Inês Sofia SousaMajor, MariaVeiga, Maria do Rosário da2022-06-08T00:31:48Z2019-062019-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10362/70288eng2372-4978PURE: 13240284https://doi.org/10.15640/ijat.v7n1a2info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-05-22T17:39:38Zoai:run.unl.pt:10362/70288Portal AgregadorONGhttps://www.rcaap.pt/oai/openairemluisa.alvim@gmail.comopendoar:71602024-05-22T17:39:38Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Auditor independence
a qualitative study of the perceptions of auditors
title Auditor independence
spellingShingle Auditor independence
Marques, Inês Sofia Sousa
Financial auditing
Auditor independence
Trustworthiness
Perceptions
title_short Auditor independence
title_full Auditor independence
title_fullStr Auditor independence
title_full_unstemmed Auditor independence
title_sort Auditor independence
author Marques, Inês Sofia Sousa
author_facet Marques, Inês Sofia Sousa
Major, Maria
Veiga, Maria do Rosário da
author_role author
author2 Major, Maria
Veiga, Maria do Rosário da
author2_role author
author
dc.contributor.none.fl_str_mv NOVA School of Business and Economics (NOVA SBE)
RUN
dc.contributor.author.fl_str_mv Marques, Inês Sofia Sousa
Major, Maria
Veiga, Maria do Rosário da
dc.subject.por.fl_str_mv Financial auditing
Auditor independence
Trustworthiness
Perceptions
topic Financial auditing
Auditor independence
Trustworthiness
Perceptions
description 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).
publishDate 2019
dc.date.none.fl_str_mv 2019-06
2019-06-01T00:00:00Z
2022-06-08T00:31:48Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/70288
url http://hdl.handle.net/10362/70288
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 2372-4978
PURE: 13240284
https://doi.org/10.15640/ijat.v7n1a2
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
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dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv mluisa.alvim@gmail.com
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