Auditor independence: a study of the perceptions of senior auditors

• Autor(a) principal: Marques, Inês Sofia Sousa
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10362/73218
• topic: Auditing; Auditor independence; Perceptions; Domínio/Área Científica::Ciências Sociais::Economia e Gestão

Auditor Independence: A Study of the Perceptions of Senior Auditors The trustworthiness of an 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. Rotation and litigation exposure were mainly perceived as enhancement factors.