Auditor independence: Comparative Analysis of Iranian Auditors’ and Financial Managers’ Attitude

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TAHRIRI ARASH; Piri Sagharloo Mehdi

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:9 | Issue:36 Page(s): 139-162

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Information Journal Paper

Title

Auditor independence: Comparative Analysis of Iranian Auditors’ and Financial Managers’ Attitude

Author(s)

TAHRIRI ARASH | Piri Sagharloo Mehdi | Issue Writer Certificate

Keywords

Auditor's IndependenceQ2

AuditorsQ1

Financial ManagersQ1

Abstract

This study examines the factors affecting an auditor independence, considering the Iranian Auditors’ and financial directors’ attitude of auditor independence. To examine Auditors’ and Financial Managers’ attitude of this key concept, the study uses the seven main indicators effective on the Auditor's Independence. The required data is collected through questionnaires distributed among all employees in the IACPA firms and Financial Managers of firms listed in the Tehran Stock Exchange in 2016. Research findings show that despite a general agreement between Auditors and Financial Managers on factors affecting an auditor independence, they believe that the intensity of the indicators effect on an auditor independence is significantly different, so that the effects of all seven indicators emerged from the Auditors factor analysis are considered more intense.

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APA: Copy

TAHRIRI, ARASH, & Piri Sagharloo, Mehdi. (2020). Auditor independence: Comparative Analysis of Iranian Auditors’ and Financial Managers’ Attitude. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(36 ), 139-162. SID. https://sid.ir/paper/387359/en

Vancouver: Copy

TAHRIRI ARASH, Piri Sagharloo Mehdi. Auditor independence: Comparative Analysis of Iranian Auditors’ and Financial Managers’ Attitude. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;9(36 ):139-162. Available from: https://sid.ir/paper/387359/en

IEEE: Copy

ARASH TAHRIRI, and Mehdi Piri Sagharloo, “Auditor independence: Comparative Analysis of Iranian Auditors’ and Financial Managers’ Attitude,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 36 , pp. 139–162, 2020, [Online]. Available: https://sid.ir/paper/387359/en

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