FACTORS INCREASING AUDITOR'S INDEPENDENCE

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SAJJADI SEYED HOSSEIN; EBRAHIMIMAND MAHDI

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2005 | Volume:12 | Issue:40 Page(s): 61-80

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Information Journal Paper

Title

FACTORS INCREASING AUDITOR'S INDEPENDENCE

Author(s)

SAJJADI SEYED HOSSEIN | EBRAHIMIMAND MAHDI | Issue Writer Certificate

Keywords

AUDIT COMMITTEEQ2

SIZE OF CLIENTQ4

SIZE AND SCIENCE OF AUDITINGQ4

COMPETE IN AUDITINGQ4

Abstract

The major aim of this research is to study the auditor's independence from Iranian Certified Accountants' Point of view. The result of this study indicate, That factors such as, audit commitlee, client's Size, the Size and experience of audit firms, increase anditor's independence. Other factor, namely Competition between anditing firms decreases auditor's independence.

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APA: Copy

SAJJADI, SEYED HOSSEIN, & EBRAHIMIMAND, MAHDI. (2005). FACTORS INCREASING AUDITOR'S INDEPENDENCE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 12(40), 61-80. SID. https://sid.ir/paper/8293/en

Vancouver: Copy

SAJJADI SEYED HOSSEIN, EBRAHIMIMAND MAHDI. FACTORS INCREASING AUDITOR'S INDEPENDENCE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2005;12(40):61-80. Available from: https://sid.ir/paper/8293/en

IEEE: Copy

SEYED HOSSEIN SAJJADI, and MAHDI EBRAHIMIMAND, “FACTORS INCREASING AUDITOR'S INDEPENDENCE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 12, no. 40, pp. 61–80, 2005, [Online]. Available: https://sid.ir/paper/8293/en

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