Compilation of Auditor's Independence Model

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

NIKBAKHT ZAHRA; KHALIFEH SOLTANI SEYED AHMAD; HOSEINI SEYED ALI; MADDAHI AZADEH; VEDADHIR ABOO ALI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: FINANCIAL ACCOUNTING Year:2018 | Volume:10 | Issue:38 Page(s): 90-112

Download Full-Text

Persian Verion

View:

1,843

Download:

Cites:

Information Journal Paper

Title

Compilation of Auditor's Independence Model

Author(s)

Keywords

Auditor's IndependenceQ2

Audit QualityQ1

Independent AuditorQ2

Grounded TheoryQ1

Abstract

The present study attempts to develop a model for auditor independence, according to the Grounded Theory, in which auditors, owners, and supervisors can identify the identified factors, provide the necessary tools in order to improve the independence of auditors and the quality of audit and the quality of economic decisions. Twenty-two semi-structured interviews were used by experts in the audit profession to collect data from the research. The results of the research show that the quality of human resources, the lack of influence of the client on the auditor, the lack of financial dependence on the client, the quality of the distribution of audits, the rotation of the audit firms, the quality of audit fees, the amount of competitive atmosphere in the audit profession, the observance of professional rules and supervision of the circumstances are the affecting factors on audit independence. Also, the interventionist conditions include the professional competence of the audit firms, the quality of the client's request for audit services, and the level of awareness of the stakeholders from the audit profession and the underlying conditions including legislative, executive and regulatory characteristics, economic characteristics and cultural characteristics in the community and the audit profession.

Cites

No record.

References

No record.

Cite

APA: Copy

NIKBAKHT, ZAHRA, KHALIFEH SOLTANI, SEYED AHMAD, HOSEINI, SEYED ALI, MADDAHI, AZADEH, & VEDADHIR, ABOO ALI. (2018). Compilation of Auditor's Independence Model. FINANCIAL ACCOUNTING, 10(38 ), 90-112. SID. https://sid.ir/paper/168168/en

Vancouver: Copy

NIKBAKHT ZAHRA, KHALIFEH SOLTANI SEYED AHMAD, HOSEINI SEYED ALI, MADDAHI AZADEH, VEDADHIR ABOO ALI. Compilation of Auditor's Independence Model. FINANCIAL ACCOUNTING[Internet]. 2018;10(38 ):90-112. Available from: https://sid.ir/paper/168168/en

IEEE: Copy

ZAHRA NIKBAKHT, SEYED AHMAD KHALIFEH SOLTANI, SEYED ALI HOSEINI, AZADEH MADDAHI, and ABOO ALI VEDADHIR, “Compilation of Auditor's Independence Model,” FINANCIAL ACCOUNTING, vol. 10, no. 38 , pp. 90–112, 2018, [Online]. Available: https://sid.ir/paper/168168/en

Related Journal Papers