کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
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1004081 | 937736 | 2011 | 13 صفحه PDF | دانلود رایگان |
![عکس صفحه اول مقاله: UK investors’ perceptions of auditor independence UK investors’ perceptions of auditor independence](/preview/png/1004081.png)
The auditor’s role in society is that of validating the truth and fairness of financial statements. If owners of organisations doubt the auditor’s independence, financial statements will lack credibility. This questionnaire-based study investigated how investors perceive three potentially independence-impairing auditor–client relationships: the joint provision of audit and non-audit services, an audit firm’s economic dependence upon a client and long-term relationships between auditor and client. The objective was to determine whether, after a series of high-profile corporate collapses, owners retain faith in the integrity of the auditor. The results suggest that economic dependence and the provision of non-audit services are perceived as greater threats to auditor independence than long-term relationships between the auditor and client.
Journal: The British Accounting Review - Volume 43, Issue 3, September 2011, Pages 173–185