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Marques, I. S., Major, M. & Da Veiga, M. R. (2019). Auditor independence: a qualitative study of the perceptions of auditors. International Journal of Accounting and Taxation. 7 (1), 15-25
I. S. Marques et al., "Auditor independence: a qualitative study of the perceptions of auditors", in Int. Journal of Accounting and Taxation, vol. 7, no. 1, pp. 15-25, 2019
@article{marques2019_1725153670948, author = "Marques, I. S. and Major, M. and Da Veiga, M. R.", title = "Auditor independence: a qualitative study of the perceptions of auditors", journal = "International Journal of Accounting and Taxation", year = "2019", volume = "7", number = "1", doi = "10.15640/ijat.v7n1a2", pages = "15-25", url = " http://dx.doi.org/10.15640/ijat.v7n1a2" }
TY - JOUR TI - Auditor independence: a qualitative study of the perceptions of auditors T2 - International Journal of Accounting and Taxation VL - 7 IS - 1 AU - Marques, I. S. AU - Major, M. AU - Da Veiga, M. R. PY - 2019 SP - 15-25 SN - 2372-4978 DO - 10.15640/ijat.v7n1a2 UR - http://dx.doi.org/10.15640/ijat.v7n1a2 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. ER -