Artigo em revista científica
Auditor independence: a qualitative study of the perceptions of auditors
Inês Sofia Sousa Marques (Marques, I. S.); Maria Major (Major, M.); Maria do Rosário Da Veiga (Da Veiga, M. R.);
Título Revista
International Journal of Accounting and Taxation
Ano
2019
Língua
Inglês
País
Estados Unidos da América
Mais Informação
Abstract/Resumo
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.
Agradecimentos/Acknowledgements
--
Palavras-chave
: Financial Auditing,Auditor Independence,Trustworthiness,Perceptions
  • Economia e Gestão - Ciências Sociais
Registos de financiamentos
Referência de financiamento Entidade Financiadora
UID/ECO/00124/2013 Fundação para a Ciência e Tecnologia
Lisboa-01-0145-FEDER-007722 Comissão Europeia