AN EVALUATION OF EFFECTIVE FACTORS ON AUDITOR'S INDEPENDENCE FROM THE VIEWPOINT OF INDEPENDENT AUDITORS AND USERS OF AUDIT SERVICES

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NORAVESH IRAJ; RAMEZANI MASOUD

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

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Paper Information

Journal: FINANCIAL ACCOUNTING Year:2010 | Volume:2 | Issue:7 Page(s): 1-22

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Title

AN EVALUATION OF EFFECTIVE FACTORS ON AUDITOR'S INDEPENDENCE FROM THE VIEWPOINT OF INDEPENDENT AUDITORS AND USERS OF AUDIT SERVICES

Author(s)

NORAVESH IRAJ | RAMEZANI MASOUD | Issue Writer Certificate

Keywords

AUDITOR INDEPENDENCEQ2

NON-AUDIT SERVICES (NAS)Q3

AUDIT COMMITTEEQ1

ECONOMIC DEPENDENCEQ3

AUDIT FEESQ1

Abstract

In the current study, effective factors on auditor's independence from the viewpoint of independent auditors and users of audit services in Iran are evaluated. To collect the required data, a Likert scale questionnaire is employed and to test the hypotheses, the ratio of social success (p) and Chi-2 (c2) tests are used. Sample of this study consists of two groups: users of audit services, including financial managers of investment firms and credit officers in banks, and audit institute partners. Several factors such as, existence of an AUDIT COMMITTEE in client’s company, auditor's ECONOMIC DEPENDENCE, managers' role in auditor’s appointment, determining the AUDIT FEES and NAS proved to affect auditor's independence. In respect to interviewees' perspectives, it seems that there is a significant difference between independent auditors and users of audit services (inter-groups difference), there is no such difference among users of audit services (intra-groups difference) though.

Cites

THE RELATIONSHIP BETWEEN AUDIT QUALITY AND STOCK LIQUIDITY

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APA: Copy

NORAVESH, IRAJ, & RAMEZANI, MASOUD. (2010). AN EVALUATION OF EFFECTIVE FACTORS ON AUDITOR'S INDEPENDENCE FROM THE VIEWPOINT OF INDEPENDENT AUDITORS AND USERS OF AUDIT SERVICES. FINANCIAL ACCOUNTING, 2(7), 1-22. SID. https://sid.ir/paper/168228/en

Vancouver: Copy

NORAVESH IRAJ, RAMEZANI MASOUD. AN EVALUATION OF EFFECTIVE FACTORS ON AUDITOR'S INDEPENDENCE FROM THE VIEWPOINT OF INDEPENDENT AUDITORS AND USERS OF AUDIT SERVICES. FINANCIAL ACCOUNTING[Internet]. 2010;2(7):1-22. Available from: https://sid.ir/paper/168228/en

IEEE: Copy

IRAJ NORAVESH, and MASOUD RAMEZANI, “AN EVALUATION OF EFFECTIVE FACTORS ON AUDITOR'S INDEPENDENCE FROM THE VIEWPOINT OF INDEPENDENT AUDITORS AND USERS OF AUDIT SERVICES,” FINANCIAL ACCOUNTING, vol. 2, no. 7, pp. 1–22, 2010, [Online]. Available: https://sid.ir/paper/168228/en

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