The Effects of the Threats on the Auditor’ s Independence

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.

soleimani somayeh; shorvarzi mohammad reza; noori tupkanloo zahra

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

Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2018 | Volume:5 | Issue:3 (18) Page(s): 69-80

Download Full-Text

Persian Verion

View:

767

Download:

Cites:

Information Journal Paper

Title

The Effects of the Threats on the Auditor’ s Independence

Author(s)

soleimani somayeh | shorvarzi mohammad reza | noori tupkanloo zahra | Issue Writer Certificate

Keywords

Audit ThreatsQ2

Auditor IndependenceQ1

Auditor's ExperienceQ1

Auditor ExpertiseQ1

Abstract

This study was conducted to assess the impact of threats o, n Auditor Independence. The purpose of the research, applied and in terms of method, is descriptive survey and a questionnaire was used to collect data. To achieve the goal of the research, examined the impact of five major threats (Self-interest, self-review, advocacy, familiarity and intimidation) on the independence in appearance and Independence of mind and the effect of expertise and experience of auditors on the relation between threat and independence. Statistical population consisted Society of CPAs and staff of audit firms in Mashhad. The sampling was random and the number of samples was determined by using the Cochran formula 174 and in the data analysis, statistical methods including dispersion index and central used to describe obtained data and evidence. Also, Structural Equation Model and factor analysis were performed using SPSS and Smart PLS software's in order to analysis the research hypothesis. The results suggested that five major factor threats have negative impact on the independence in appearance and independence of mind and expertise and experiences reduce the negative impact between the threat and the independence of mind. And expertise and experiences of auditors doesn’ t have significant impact on the negative effects of threat and the independence in appearance.

Cites

No record.

References

No record.

Cite

APA: Copy

soleimani, somayeh, shorvarzi, mohammad reza, & noori tupkanloo, zahra. (2018). The Effects of the Threats on the Auditor’ s Independence. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 5(3 (18) ), 69-80. SID. https://sid.ir/paper/359819/en

Vancouver: Copy

soleimani somayeh, shorvarzi mohammad reza, noori tupkanloo zahra. The Effects of the Threats on the Auditor’ s Independence. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2018;5(3 (18) ):69-80. Available from: https://sid.ir/paper/359819/en

IEEE: Copy

somayeh soleimani, mohammad reza shorvarzi, and zahra noori tupkanloo, “The Effects of the Threats on the Auditor’ s Independence,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 5, no. 3 (18) , pp. 69–80, 2018, [Online]. Available: https://sid.ir/paper/359819/en

Related Journal Papers