International Journal of Accounting and Taxation

Auditor Independence: A Qualitative Study of the Perceptions of Auditors
Inês Sofia Sousa Marques, Maria João Major, Maria Do Rosário Da Veiga

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.

Full Text: PDF     DOI: 10.15640/ijat.v7n1a2