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|Title:||Auditor independence: a qualitative study of the perceptions of auditors|
|Authors:||Marques, I. S.|
Da Veiga, M. R.
|Publisher:||American Research Institute for Policy Development|
|Abstract:||The trustworthiness of a financial audit report rests on the perception of auditor independence. However, several factors can affect those perceptions, ultimately affecting market confidence. This study aims at providing a deep understanding of auditors‟ perceptions of auditor independence, particularly analysing whether and how their perceptions are affected either by the provision of non-audit services, competition, the size and tenure of the audit firm or the client‟s financial condition. Qualitative research was held through semi-structured interviews. Both the provision of non-audit services and tenure have generated great consensus amongst interviewees as impacting auditor independence. Rotation and litigation exposure were mainly perceived as enhancement factors.|
|Appears in Collections:||DC-RI - Artigo em revista internacional com arbitragem científica|
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