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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_1732198702220,
	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  -