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Готові списки джерел за темами / Independence of the auditor

Добірка наукової літератури з теми "Independence of the auditor"

Автор: Grafiati

Опубліковано: 13 вересня 2021

Оновлено: 7 лютого 2022

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Статті в журналах з теми "Independence of the auditor":

1

Tang, Fengchun, Lijun Ruan, and Ling Yang. "Does regulator designation of auditors improve independence?" Managerial Auditing Journal 32, no. 1 (January 3, 2017): 2–18. http://dx.doi.org/10.1108/maj-03-2016-1334.

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Purpose The practice of management having control over auditor appointment and compensation is believed to be a fundamental cause for the lack of auditor independence. While researchers propose alternative auditor appointment procedures to improve auditor independence, there are a few settings that allow researchers to examine alternative auditor appointment procedures such as regulator designation of auditors. This research aims to investigate the effects of regulator designation of auditors and litigation risk on auditor independence in a Chinese setting Design/methodology/approach This study adopts a 2 × 2 between-subjects experimental design. A total of 110 surveys were sent out and 81 were collected from eastern China. Findings The results of an experiment with 81 Chinese auditors indicate that regulator designation of auditors improves auditor independence. In particular, auditors designated by the regulator feel less pressure from the audited company, perceive themselves to be more independent and are more willing to challenge the audited company’s aggressive financial reporting compared with those directly hired by the company. In addition, litigation risk moderates the effect of regulator designation of auditors on auditor independence such that regulator designation of auditors has a stronger impact on auditor independence when the litigation risk is low. Research limitations/implications This study is also subject to limitations. First, regulator designation of auditors in China was examined. While regulator designation of auditors seems to improve auditor independence in the Chinese context, it is unclear if the same results will be observed in other economies, as China is a unique setting. For example, the majority of listed companies in China are under the control of government-related agencies. Consequently, the government has significant power in influencing auditor appointment policy. In contrast, the majority of other economies are more market-oriented with less government influence. Future studies in other markets will further enrich the understanding on regulator designation of auditors. Second, only regulator designation of auditors for state-owned enterprises was examined. It is unclear how regulator designation of auditors would affect non-state-owned enterprises. Moreover, future research could investigate the designation of auditors in other forms such as the designation of auditors by investors. Third, auditor appointment procedure may affect perceived risk of loss of client which in turn influences auditor independence. Future research could further investigate the mechanism through which regulator designation of auditors affect auditor independence. Originality/value Results of an experiment with 81 Chinese auditors show that regulator designation of auditors can improve auditor independence. In a decision context where auditors must provide judgments relating to a proposed audit adjustment that is quantitatively material and will affect the client’s ability to meet debt covenants, auditors designated by the State-Owned Assets Management Bureaus are more resistant to management pressure and are less willing to accept the management’s aggressive financial reporting practice than those directly hired by the company.

2

Ismiyati, Anna Anica. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)." Jurnal Riset Akuntansi Tirtayasa 4, no. 1 (April 10, 2019): 89–101. http://dx.doi.org/10.48181/jratirtayasa.v4i1.5504.

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The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while acuntability has no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect has no effect on audit quality, while the interaction of acuntability and ethical auditor on audit quality. The coefficient of determination shows that jointly competence, independence, acuntabiliy, ethics of auditors, interaction competence and ethics of auditors, ethics and auditor independence interaction and interaction of acuntability and ethical auditor contributed to the dependent variable (quality audit) is 89,8% while the remaining 10,2% is influenced by other factors outside of observation.

3

Gul, Ferdinand A., Heibatollah Sami, and Haiyan Zhou. "Auditor Disaffiliation Program in China and Auditor Independence." AUDITING: A Journal of Practice & Theory 28, no. 1 (May 1, 2009): 29–51. http://dx.doi.org/10.2308/aud.2009.28.1.29.

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SUMMARY: This study examines whether the disaffiliation program introduced by the Chinese government improved auditor independence and whether auditor quality affects this relationship. Auditor independence is measured in terms of the likelihood of receiving a qualified report and the level of earnings management (measured by noncore operating income). The results show that the likelihood of receiving qualified audit opinions for listed companies significantly increased, and noncore operating earnings significantly decreased, after auditors were disaffiliated. However, companies audited by auditors without any affiliation also showed an increase in the likelihood of receiving qualified opinions and a decrease in noncore operating earnings, possibly because of the increased surveillance by the regulatory bodies that accompanied the act of disaffiliation. The results also show that the association between the disaffiliation program and the likelihood of receiving qualified audit opinions is stronger for small auditors than for large auditors, possibly because of the initial lower audit quality of small auditors. Auditor size, however, did not significantly affect the association between the disaffiliation program and noncore operating earnings.

4

Junaidi, Junaidi, Jogiyanto Hartono, Eko Suwardi, Setiyono Miharjo, and Bambang Hartadi. "Does Auditor Rotation Increase Auditor Independence?" Gadjah Mada International Journal of Business 18, no. 3 (December 2, 2016): 315. http://dx.doi.org/10.22146/gamaijb.16988.

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This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique. The results show that, statistically, the auditor’s tenure has significant negative effects on the auditor’s independence, measured by the tendency to give a ‘going concern’ opinion. Furthermore, the results also show significant differences between the effects of short and long term tenures on the auditors’ independence. Auditor rotation has significant positive effects on the auditors’ independence.

5

Puspitarani, Putri, and Supeni Anggraeni Mapuasari. "DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY?" Jurnal Muara Ilmu Ekonomi dan Bisnis 4, no. 2 (June 11, 2020): 251. http://dx.doi.org/10.24912/jmieb.v4i2.7566.

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Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk menguraikan logika hipotesis, riset ini menggunakan teori disonansi kognitif. Auditor tentu mengalami berbagai dinamika dalam menjalankan tugasnya. Dinamika ini terkadang mengandung ketidaksesuaian antara kognisi yang dimilikinya dengan apa yang ditemukannya. Dalam kondisi tersebut, penelitian ini menduga bahwa auditor yang memiliki rasa independensi yang tinggi akan lebih mampu menghasilkan kualitas audit yang baik. Auditor dengan skeptisme yang semakin tinggi tentu akan mau untuk mengeluarkan upaya tambahan demi meraih kualitas audit yang sesuai. Sementara itu, profesionalisme mampu mendukung kemantapan auditor dalam mengupayakan kualitas audit yang tinggi. Dengan menggunakan metode survei yang disebarkan pada para auditor di kantor akuntan publik di kota jakarta, riset ini menemukan bahwa independensi, skeptisme, dan profesionalisme secara signifikan mendukung persepsi kualitas audit. Ini artinya, kantor akuntan publik dapat mempertimbangkan faktor-faktor ini dalam perumusan kebijakan rekrutmen dan pelatihan. This research presents empirical evidence of the factors that influence audit quality sourced from auditor cognition. Cognition factors tested included independence, skepticism, and professionalism. Independence is defined as the auditor's willingness to be neutral and not biased in making decisions. Skepticism is the auditor's willingness to question and carry out additional audit procedures when there is doubt in determining audit considerations. Professionalism represents the auditor's understanding and attitude towards his rights and obligations governed by professional organizations. To outline the logic of the hypothesis, this research uses the theory of cognitive dissonance. Auditors naturally experience various dynamics in carrying out their duties. This dynamic sometimes contains a mismatch between the cognition it has and what it finds. Under these conditions, this study suspects that auditors who have a high sense of independence will be better able to produce good audit quality. Auditors with increasing skepticism will certainly want to spend additional effort to achieve appropriate audit quality. Meanwhile, professionalism can support the stability of auditors in seeking high audit quality. Using a survey method distributed to auditors at public accounting firms in Jakarta, this research found that independence, skepticism, and professionalism significantly support the perception of audit quality.

6

H, Novayanti Anggraini, and Rahmawati Hanny Y. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR." Jurnal Equity 19, no. 2 (December 30, 2016): 99. http://dx.doi.org/10.34209/.v19i2.479.

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The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result of this research is the competence of auditors have an influence on the auditor's professional skepticism . Objectivity auditor has an influence on the auditor's professional skepticism. Integrity auditor has an influence on the auditor's professional skepticism. Experience auditor has an influence on the auditor's professional skepticism. Auditor independence have an influence on the auditor's professional skepticism. Risk auditor has an influence on the auditor's professional skepticism. And competence audior , auditor objectivity, integrity auditor , auditor experience , auditor independence and auditor risk together have an influence on the auditor's professional skepticism .

7

H, Novayanti Anggraini, and Rahmawati Hanny Y. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR." Equity 19, no. 2 (December 30, 2016): 99. http://dx.doi.org/10.34209/equ.v19i2.479.

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The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result of this research is the competence of auditors have an influence on the auditor's professional skepticism . Objectivity auditor has an influence on the auditor's professional skepticism. Integrity auditor has an influence on the auditor's professional skepticism. Experience auditor has an influence on the auditor's professional skepticism. Auditor independence have an influence on the auditor's professional skepticism. Risk auditor has an influence on the auditor's professional skepticism. And competence audior , auditor objectivity, integrity auditor , auditor experience , auditor independence and auditor risk together have an influence on the auditor's professional skepticism .

8

Pratiwi, Wike, Noviansyah Rizal, Neny Tri Indrianasari, Wimbo Wiyono M, and Khoirul Ifa. "Auditor Competence, Auditor Independence, Auditor Experience, Audit Fees and Time Budget Pressure against Fraud Detection." Journal of Advanced Research in Dynamical and Control Systems 11, no. 12 (December 20, 2019): 26–33. http://dx.doi.org/10.5373/jardcs/v11i12/20193208.

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9

Any, Fipitriany. "PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI." BALANCE Jurnal Akuntansi dan Bisnis 4, no. 1 (August 20, 2019): 474. http://dx.doi.org/10.32502/jab.v4i1.1796.

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ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.Keywords Role, Ethics, Independence, Internal Auditor, Leadership Style, Good University Governance ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh peran, etika, dan independensi auditor internal dalam menerapkan good university governance (GUG) dengan gaya kepemimpinan sebagai variabel moderasi. Model analisis regresi linier berganda dan regresi moderasi digunakan untuk menguji hipotesis. Data primer diperoleh melalui kuesioner yang dibagikan kepada responden, yaitu dekan dan ketua program studi di Universitas Bina Darma dan Universitas MuhammadiyahPalembang. Hasil penelitian ini menunjukkan bahwa instrumen dalam setiap variabel terbukti valid dan dapat diandalkan. Berdasarkan hasil pengujian hipotesis dapat dilihat bahwa secara simultan variabel peran, etika, dan independensi auditor internal berpengaruh positif dan signifikan dalam penerapan good university governance (GUG). Hasil ini memberikan pembenaran atau pengesahan kebenaran teoretis yang digunakan sebagai referensi teoretis dari Teori Penatalayanan dan Teori Sikap dan Perilaku. Berdasarkan uji parsial, peran auditor tidak secara signifikan mempengaruhi variabel GUG, tetapi variabel etika dan independensi ditemukan signifikan dalam mempengaruhi GUG. Gaya kepemimpinan negatif dan tidak signifikan dalam memoderasi peran auditor internal dan GUC dan juga independensi auditor internal dan GUC. Gaya kepemimpinan ditemukan menjadi positif dan tidak signifikan dalam memoderasi hubungan etika auditor internal dan GUC Kata Kunci Peran, Etika, Independensi, Auditor Internal, Gaya Kepemimpinan, Tata Kelola Universitas

10

Gramling, Audrey A., and Vassilios Karapanos. "Auditor Independence: A Focus on the SEC Independence Rules." Issues in Accounting Education 23, no. 2 (May 1, 2008): 247–60. http://dx.doi.org/10.2308/iace.2008.23.2.247.

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Auditor independence is an important underpinning of the federal securities laws. These laws require that registrants' financial statements filed with the Securities and Exchange Commission (SEC) be audited by independent public accountants. The focus on independence for public company auditors was increased in light of the requirements of the Sarbanes-Oxley Act of 2002 to strengthen auditor independence. These instructional resources provide background information on the current SEC auditor independence rules. After becoming familiar with these rules, you will have the opportunity to complete several case scenarios that address: (1) hypothetical settings that may represent violations of the SEC independence rules, (2) possible actions that an audit committee might take when it determines that the SEC independence rules may have been violated, and (3) possible alternatives to the current SEC independence rules that could achieve the desired public policy goals of objective audits and investor confidence.

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Дисертації з теми "Independence of the auditor":

1

Ziegler, Max, and Heidrun Schlaich. "Client Employment of previous Auditors : Banks' Views on Auditor Independence." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32751.

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Through the audit of annual reports, auditors contribute to the credibility of financial information. To ensure trustworthiness, the auditor has to be independent from the audited company. Auditors’ independence has been a very broadly discussed topic for many years. The most discussed threat to auditors’ independence is the provision of non-audit services by audit firms. But there are other threats to auditors’ independence besides the provision of non-audit services, which are not that frequently discussed so far. There is a tendency that companies hire employees of their current audit firm, which can imply a threat to auditors’ independence. This threat is addressed in the present research paper. The purpose of this paper is to examine if banks, as important capital providers, are aware of the threat to auditors’ independence through the client employment of previous auditors. This study uses qualitative data, collected by a web-based self-completion questionnaire with open questions. This questionnaire was sent out to corporate account officers in German banks via email. The analysis of these results shows that banks perceive the client employment of previous auditors as a threat to auditors’ independence. But even though banks perceive this as a threat, most of the respondents do not see any possibility to counteract the dangers posed by such a move. The main reason is the missing capability to gather knowledge about the employment behavior of a company. Hence, the client employment of previous auditors often stays undetected. Such a move may affect the mind-set of the bankers in a theoretical way, but has no influence regarding their daily business with the customer firms. Different measures exist to counteract the threat to auditors’ independence as well as the negative impacts caused by the client employment of previous auditors. These countermeasures refer to all three parties – (I) the company, (II) the audit service providers and (III) the bank. Especially regulation, both of the audit and the bank, but as well voluntary acting can be consulted. Further research needs to be done in order to proof the results of this study preferably in a quantitative way. An extension to how banks act instead on looking how they perceive the client employment would be interesting in order to draw more conclusions and develop further countermeasures.

2

Ahlström, Michael, and Malin Brandin. "Auditor independence : Auditor independence in Malaysia after the convergence to IFRS." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9611.

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3

Nielsen, Abigail. "Market structure, auditor independence and auditor turnover." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24403.

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This thesis examines some of the relationships between the market structure of public auditing, auditor independence, and the rate of auditor changes over time. The first section of this thesis examines the relationship between market structure and auditor independence with a summary and extension of a recent paper written in collaboration with two other researchers. We concluded that competitive pricing will lead to auditor independence, whereas the existence of economic rents resulting from non-competitive pricing allows for the possibility of non-independence. We also concluded that if a non-competitive market for audits changes to a more competitive state, then a period of disequilibrium occurs where independence may be compromised until the competitive equilibrium is achieved. The second section of this thesis examines the effects of such a disequilibrium period on auditor independence, auditor fees, and in particular, the rate of auditor turnover. During the disequilibrium, price rivalry should drive auditor fees down to the competitive equilibrium. Incumbent auditors will either reduce fees to match the lower bids of their competitors, or client companies will change to non-incumbent auditors offering identical- audit services at a lower price. A third possibility is that independence may be compromised if incumbents maintain higher fee structures in exchange for non-independent actions. However, as not all auditors will be willing to risk non-independent action, an empirical implication would be that price rivalry not only lowers fees but, ceteris paribus, also increases auditor turnover. The empirical portion of this thesis examines the effect of increased rivalry on auditor turnover. After a review of the existing literature on auditor changes, an empirical study of auditor changes between 1969 and 1983 was performed for a random sample of OTC firms. Assuming that the recent removal of AICPA prohibitions on competitive bidding, advertising and direct solicitation have acted as invitations for increased price rivalry, then we would expect to observe an increase in auditor turnover during the period examined. Annual turnover rates were computed, and a series of regression tests were performed using the Michigan Data Analysis System (MIDAS). The results of these tests failed to reject the hypothesis of no change in auditor turnover over the fifteen year period examined. Further market segmentation for changes within Big Eight auditors and for changes within non-Big Eight auditors did not alter the basic result of relatively constant auditor changes over time. Only the changes from non-Big Eight to Big Eight auditors indicated any statistically significant relationship to time. A number of potential explanations as to why this study did not produce the expected results of increased auditor turnover are examined, and areas for future research are discussed.
Business, Sauder School of
Graduate

4

Petersson, Camilla, and Andréa Dagman. "Auditor Independence: Small and Medium-Sized Enterprises Knowledge of Auditor Independence Regulations." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18405.

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The large accounting scandals in the early 21st century had large impact on the future discussion regarding the importance of auditor independence. This led to stricter auditor independence rules in Sweden as well as internationally. Small and medium-sized enterprises frequently hire their auditor for consulting services. A long and close audit-client relationship is common for small and medium sized enterprises. This is considered to be a threat towards the auditor independence. The purpose of this thesis is to examine whether Swedish small and medium sized enterprises, who are required to be audited, are aware of the auditor independence regulations. The thesis further aims analyze if the regulation of audit independence is as necessary for small companies as for large companies with additional number of shareholders. A qualitative study has been performed where data has been collected through 102 telephone interviews with small and medium-sized companies. A questionnaire consisting of both multiple choice and open questions has been used for the interviews. The collected data were compiled in SPSS which generated graphs and tables that then were analyzed. Small and medium-sized companies believe it is important that the auditor is independent towards their company. On the other hand, management in Swedish small and medium-sized enterprises has no direct knowledge of what the auditor independence regulation implies.
De stora redovisningsskandalerna i början av 2000-talet fick stor betydelse för den kommande diskussionen angående vikten av revisorns oberoende. Detta ledde till strängare regler för revisorerna i Sverige såväl som internationellt. Revisorn fungerar i många små och medelstora företag som en ekonomisk rådgivare. Små företag har ofta en lång och nära relation med sin revisor. Detta anses vara ett hot mot revisorns oberoende. Syftet med denna uppsats är att undersöka om revisionspliktiga små och medelstora företag är medvetna om reglerna gällande revisorns oberoende. Uppsatsen avser vidare att analysera om reglerna för revisorns oberoende är lika nödvändiga för små företag som för stora företag med en stor andel aktieägare. En kvalitativ undersökning har utförts där data från 102 telefonintervjuer med små och medelstora företag har samlats in. Ett frågeformulär med både flersvarsfrågor och öppna frågor har legat som grund för undersökningen. Den insamlade datan sammanställdes i SPSS vilket genererade grafer och tabeller som sedan analyserades. Små och medelstora företag anser att det är viktigt att revisorn är oberoende gentemot deras företag. Å andra sidan har ledningen i svenska små och medelstora företag ingen direkt kunskap om vad revisorns oberoende reglering innebär.

5

Brandon, Duane. "Three Studies of Auditor Independence." Diss., Virginia Tech, 2003. http://hdl.handle.net/10919/28596.

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This dissertation investigates auditor independence by examining the effects of various factors on independence, both in fact and as perceived by several distinct groups. The first study examines the effects of auditing students' cognitive moral development and client risk on students' judgments related to an audit partner's acquiescence to client pressure in an earnings management scenario. The results indicate that students with higher levels of moral reasoning evaluated earnings management as less ethical and were also less likely to accept earnings management by an audit client. The results also indicate that subjects in a high client risk scenario evaluated earnings management as less ethical and were also less likely to accept earnings management by an audit client. Furthermore, this study investigated whether client risk moderates the effect of cognitive moral reasoning on ethical judgments and behavioral intentions. The results do not indicate an interaction. The second and third studies deal with potential consequences associated with the perceived impairment of auditor independence. Specifically, the second study deals with the effects of auditor-provided non-audit services on the client company's bond rating. If financial statement users believe that auditors providing non-audit services impairs the auditor's independence, they are likely to recognize an increase in information risk associated with such impairment (Johnstone et al. 2001). This could occur regardless of the true nature of the auditor's independence and would suggest a negative relationship between the amount of non-audit services purchased from the company's auditor and the company's bond rating. The results of this study support that contention. The third study investigates the effects of client importance and audit firm size on juror evaluations of auditor liability and damage awards. Previous research in accounting shows that client importance can affect sophisticated financial statement users' perceptions of auditor independence. However, no study has investigated perceptions of auditor independence in a litigation context. The results indicate that when an auditor is involved in litigation associated with an audit client that is financially more important to the auditor, jurors' evaluations of negligence are higher and they assess more in punitive damages. No effect of audit firm size on negligence ratings or damage awards is found.
Ph. D.

6

Chia-ah, Etienne, and Joel Karlsson. "The impact of extended audit tenure on auditor independence : Auditors perspective." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34641.

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With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long should auditors serve a client?

The general purpose of this study is to examine whether extended audit tenures can lead to the emergence of threats to auditor independence which may impair the auditor independence. Our study is quantitative, using a self-administered web-survey to collect our data. The study provides results from a cross sectional design to examine the impact of extended audit tenures on auditor independence. This impact is compared across short and extended (long) tenures on the basis of the threats to auditor independence. Using paired samples t-test in SPSS for our sample of authorized or approved Swedish auditors; we find that extended audit tenures impact self-interest, self-review and intimidation threats that affects auditor independence. Our findings did not reveal any relationship between the advocacy and familiarity threats and the impact extended audit tenures have on them, hence we rejected the hypotheses relating to these threats. However, though the relationship was still not strong, the results for self-interest, self-review and intimidation threats proved significant and this prompted us to accept the respective hypotheses. In conclusion, our results show that there is an association of auditor independence to extended audit tenures.

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D'Silva, Kenneth E. J. "External auditor independence : selected group perceptions." Thesis, City University London, 1992. http://openaccess.city.ac.uk/7975/.

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The professional independence of external auditors is fundamental to the auditing profession. Thus, it is important that auditors are not only independent in fact, but that they are also seen to be independent - i. e. independent in aPRearance. In that light, it is clear that external auditor independence (EAI) is a perceptual issue. Yet there is a marked lack of empirical research done with a view to determine how users of audited accounts perceive EAI, or to contrast such views with comparable ones held by external auditors themselves. Thus, the major objective of the research is to empirically examine how relevant groups see EAI within specified audit situations. The research examines how three groups of users of audited statements (bankers, credit managers and internal auditors - the user groups) and sets of external auditors (who issue audit reports - the issuer groups), see EAI in circumstances described in specific audit situations. This is the primary context of the empirical research. An appropriate questionnaire was developed and used as the research instrument because of its natural accord with the Brunswick Lens Model approach to perceptual examinations. The facts specified in each of the twenty situations were cues upon which judgement of EAI, was made by judges (the questionnaire respondents). Thus, the empirical chapters consider: 1. Areas of concern with EAI 2. Significant perceptual differences: a) between each user group and the issuer group b) within two sub-groups of the issuer group 3. Possible explanations for differences by examining: a) the dimensions underlying group views of EAI b) the importance attached by groups to EAI cues c) the pattern between bio-data and views on EAI main findings indicate, within an EAI context: 1. Significant differences of perception between the issuer group and each of the three user groups. 2. Generally non-significant differences of perception within the external auditor group. 3. Each group having its own unique set of underlying (factor or dimensional) constructs. 4. The cues (facts) contained in audit environments are of consequence in explaining such group differences. 5. Personal group characteristics (attributes) do not appear to be very helpful in explaining group views.

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Almalhuf, Abdoalhakim Albashir. "Perceptions of Libyan external auditor independence." Thesis, Liverpool John Moores University, 2009. http://researchonline.ljmu.ac.uk/5936/.

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Pei, Ker-Wei. "A Comparative Study of Internal and External Auditors' Judgment of Internal Auditor Independence." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331822/.

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The purpose of this study is to provide empirical evidence relevant to perceptions of internal auditor independence. Specifically, this study investigates how the auditor practitioners (both internal and external auditors) perceive the importance of five selected factors that characterize the organizational settings of an internal audit department. Role theory is the frame of reference used to develop the conceptual model for this study in which the judgment of internal auditor independence is viewed as the role perception of internal auditors. A modified version of the Brunswik's lens model was developed to provide "paramorphic" representation of judgment of independence. The research methodology of this study is based upon a laboratory experiment in which a replicated factorial design was used to elicit the subjects' judgments of independence. The data collected from this experiment were analyzed by three statistical methods: conjoint measurement, multiple regression, and cluster analysis. The major findings follow. First, the five selected factors were not perceived as equally important by the subjects. In general, internal auditor's scope of audit. scope o^ service, and reporting level were perceived as more important than adequacy of organizational support. and formalization of audit policies. Second, the two groups of auditors disagree, significantly, on the relative importance of scope of internal audit service. Third, while large individual differences existed on the relative importance of the five selected factors, the degree of judgment consensus, in general, is high within each auditor group. Fourth, the internal auditor's perceived role conflict and role ambiguity were inversely related to his perceived level of professional autonomy. Finally, the internal auditors' judgments were not notably affected by the perceptions of their own organizational environment. However, as evidenced by the different types of experienced role conflict and ambiguity, the nature of these auditors' environment varied considerably, Given the above findings, the following implications are suggested: First, the organizational settings are critical of internal auditor independence. Improperly structured settings not only affect the perceived independence but also are detrimental to professional autonomy — de facto independence. Second, rule making bodies should provide more explicit guidelines concerning internal audit independence evaluation, particularly, in the area of scope of internal audit service. Third, while the auditor's reporting level is an important factor to independence, it should not be the only consideration. Other factors, such as the ones used in this study, should be also evaluated to avoid misleading results.

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Östman, Fredrik, and Patrik Sandberg. "Auditor independence : A field study in Pietermaritzburg, South Africa from auditors’ perspecti." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-12361.

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ABSTRACT Title: Auditor Independence – A field study in Pietermaritzburg, South Africa from auditors’ perspective. Level: Final assignment for Master Degree in Business Administration Author: Fredrik Östman and Patrik Sandberg Supervisor: Arne Fagerström Date: 2012 – May Aim: The empiric material in this study was gathered in Pietermaritzburg, South Africa. The auditor’s independence has been a hot topic because of the huge audit scandals worldwide. The quality of auditing is high in South Africa and the aim of this study was to discuss how auditors in South Africa secure their independence and their opinion about the different threats they come across in work. Method: This is a qualitative study with a descriptive approach. The empirical data was collected by semi-structured interviews with eight South African auditors active in Pietermaritzburg. Result and Conclusions: The results of this study suggest the auditors in South Africa are well aware of the independence issue and use the regulatory framework as well as basic ethics and moral values. The current legislation, CPC, is seen as a good guideline and used frequently. It seems to be accepted by both the profession and the public. Suggestions for future research: The focus of this study is from the auditor’s point of view. A proposal for further research would be to see the issue from other angels such as different stakeholders.Another suggestion is to perform a similar study in another country and compare it with the result from this study. Contribution of the thesis: Hopefully this study will contribute by giving auditors different individual views and perspective on the independence issue and thereby the colleagues can learn from each other. Key words: Auditor, independence, safeguard, Code of Professional Conduct, South Africa, Qualitative method.

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Книги з теми "Independence of the auditor":

1

Henkel, Michelle M. Sarbanes-Oxley: Auditor independence. [United States]: Tax Management Inc./BNA, 2006.

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2

Nwoko, Chinedum. Real issues in auditor independence. Enugu, Nigeria: Gethsemane Publishers, 1998.

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3

B, Edwards James. Expansion of nonaudit services and auditor independence. Montvale, N.J: National Association of Accountants, 1987.

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4

Australia. Parliament. Joint Committee of Public Accounts. Guarding the independence of the Auditor-General. Canberra: Australian Govt. Pub. Service, 1996.

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5

Adelopo, Ismail. Auditor independence: Auditing, corporate governance and market confidence. Burlington, VT: Gower Pub., 2012.

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6

Davis, Jon S. Auditor bidding and independence: A laboratory markets investigation. [Urbana, Ill.]: College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1988.

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7

Lehman, Cheryl R. Independent accounts: The possibilities for auditor independence in the age of financial scandal. Amsterdam: Elsevier JAI, 2007.

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8

Acemoglu, D. Auditor independence, incomplete contracts and the role of legal liability. London: London School of Economics, Centre for Economic Performance, 1994.

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9

MacLullich, Katarzyna Kosmala. A comparative analysis of auditor independence in economies in transition. Edinburgh: Institute of Chartered Accountants of Scotland, 2004.

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10

Falaschetti, Dino. Is auditor independence endogenous?: Evidence and implications for public policy. Kansas City [Mo.]: Research Division, Federal Reserve Bank of Kansas City, 2004.

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Частини книг з теми "Independence of the auditor":

1

Clikeman, Paul M. "Auditor independence." In Called to Account, 141–49. Third edition. | Abingdon, Oxon ; New York, NY : Routledge, 2019.: Routledge, 2019. http://dx.doi.org/10.4324/9780429449475-19.

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2

Arruñada, Benito. "Effects of Non-Audit Services on Auditor Independence." In The Economics of Audit Quality, 81–108. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_5.

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3

Arruñada, Benito. "Auditor Independence as an Economic Decision." In The Economics of Audit Quality, 43–64. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_3.

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4

Du, Xingqiang. "Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from Chinese Special Treatment Firms." In Contributions to Finance and Accounting, 163–206. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4462-4_5.

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5

Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Introduction." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest, 1–23. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_1.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Regulatory and Ethical Framework for Statutory Auditors’ Independence: A Review in Select Countries including India." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest, 25–119. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_2.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Statutory Auditors’ Independence in Select Corporate Accounting Scandals Since 1990: A Comparative Study." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest, 121–71. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_3.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Perceptions of Respondents on Statutory Auditors’ Independence in Corporate Accounting Scandals: An Empirical Analysis." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest, 173–285. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_4.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Ethical Responsibility of Statutory Auditors in the Backdrop of Corporate Accounting Scandals: An Analysis of Respondents’ Perceptions." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest, 287–354. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_5.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Respondents’ Perceptions on Quality Control Procedures for Statutory Financial Audit: A Survey." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest, 355–403. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_6.

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Тези доповідей конференцій з теми "Independence of the auditor":

1

Duh, Rong-Ruey, Wen-Chih Lee, and Chi-Yun Hua. "Non-Audit Service and Auditor Independence: The Role of Auditor Incentive Structure." In Second International Conference on Innovative Computing, Informatio and Control (ICICIC 2007). IEEE, 2007. http://dx.doi.org/10.1109/icicic.2007.407.

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2

FIka Yumi, Ira, Inten Meutia, and Tertiarto Wahyudi. "Effect of Auditor Professionalism, Auditor Independence and Understanding of Auditor Professional Ethics on A Public Accounting Firm in The City of Palembang." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008439903300338.

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3

N., Arief Himmawan D., Cahyani Nuswandari, and Ahmad Zainudin. "Effect of Competence and Independence on Audit Quality with Auditor Ethics as Moderation Variable." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.36.

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4

Aldaoud, Khaldoon. "THE IMPACT OF BOARD INDEPENDENCE, WOMEN ON BOARD AND AUDITOR INDEPENDENCE ON THE FRAUD: EVIDENCE FROM JORDANIAN FIRMS." In 51st International Academic Conference, Vienna. International Institute of Social and Economic Sciences, 2019. http://dx.doi.org/10.20472/iac.2019.051.001.

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5

Wahyuni, Made Arie, Gusti Ayu Ketut Rencana Sari Dewi, Nyoman Ayu Wulan Trisna Dewi, and Luh Asri Savitri. "Effect of Auditor Independence, Fee Audit, Audit Tenure Toward Audit Quality (Case Study at a Public Accounting Firm in Bali)." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.48.

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6

Ulfah, Uly Maria, and Fitri Lukiastuti. "The Influence of Competence and Independence toward Performance of the Government Internal Auditors with Auditor Ethics as a Moderating Variable." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.44.

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Apriyanto, Ferry, Prasetyono, and Rita Yuliana. "The Effect of Role Conflict and Role Ambiguity on Auditor Independence with Spiritual Intelligence as A Moderation Variable." In Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/iconies-18.2019.69.

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Putra, I. Gst B., Ni Nengah Ekayani, and Ni Kadek Wati. "The Effect of Independence, Leadership Style, and Organizational Commitments to Internal Auditor Performance in Inspectorate of Bali Province." In Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.13-8-2019.2294252.

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Yu, Yu-ying, Xiu-li Zhu, and Fang-xing Fu. "Exploration of the Audit Independence." In 3d International Conference on Applied Social Science Research (ICASSR 2015). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icassr-15.2016.120.

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Rantelangi, Cornelius, Nurita Affan, Dwi R. Deviyanti, and Wulan I R Sari. "The Influence of Organizational Commitment, Auditor Independence, Internal Control, and Ethical Leadership in Good Governance and Organizational PerformanceGood Governance and Organizational Performance." In Mulawarman International Conference on Economics and Business (MICEB 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/miceb-17.2018.36.

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Звіти організацій з теми "Independence of the auditor":

1

Rescoria, Eric, and Kevin Dick. Authoritative SSL Auditor. Fort Belvoir, VA: Defense Technical Information Center, July 2006. http://dx.doi.org/10.21236/ada457576.

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Schaefer, Marvin, Brian Hubbard, Dan Sterne, Theresa Haley, and Noelle McAuliffe. Secure DBMS Auditor. Fort Belvoir, VA: Defense Technical Information Center, July 1990. http://dx.doi.org/10.21236/ada225528.

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Kurnik, C., and C. Woodley. NREL Job Task Analysis: Energy Auditor. Office of Scientific and Technical Information (OSTI), May 2011. http://dx.doi.org/10.2172/1016433.

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4

Evans, Deane. Energy Commissioning Agent/Auditor Online Training Program. Office of Scientific and Technical Information (OSTI), September 2012. http://dx.doi.org/10.2172/1086786.

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Head, Heather R., and Charles W. Kurnik. Single-Family Energy Auditor Job Task Analysis. Office of Scientific and Technical Information (OSTI), May 2018. http://dx.doi.org/10.2172/1436406.

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Head, Heather R., Charles W. Kurnik, Derek Schroeder, and Kelly Cutchin. Energy Auditor and Quality Control Inspector Competency Model. Office of Scientific and Technical Information (OSTI), May 2018. http://dx.doi.org/10.2172/1436407.

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7

An, Su Kyoung, and Cassandra Wentela. Wave for Independence. Ames (Iowa): Iowa State University. Library, January 2019. http://dx.doi.org/10.31274/itaa.8800.

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8

Schennach, Susanne M. Convolution without independence. Institute for Fiscal Studies, September 2013. http://dx.doi.org/10.1920/wp.cem.2013.4613.

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Owens, C. M. Multifamily Energy Auditor Job/Task Analysis and Report: September 2013. Office of Scientific and Technical Information (OSTI), September 2013. http://dx.doi.org/10.2172/1107442.

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Phillips, David, and Paul Johnson. Scottish independence: the fiscal context. Institute for Fiscal Studies, November 2012. http://dx.doi.org/10.1920/bn.ifs.2012.00135.

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