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Measuring Nigerian Stakeholders’ Perceptions of Auditor Independence: A Proposed Framework
| Content Provider | Scilit |
|---|---|
| Author | Tahir, Fatima Alfa Idris, Kamil M D Ariffin, Zaimah Zainol |
| Copyright Year | 2014 |
| Description | The significance of the audit function stems from the need to enhance the credibility and reliability of financial reports by providing reasonable and objective assurance that the financial reports are indeed a reflection of the\ud true state of affairs of a business concern. However, because an auditor's state of mind is difficult to observe, stakeholders of audit quality generally evaluate the auditor's appearance of objectivity by considering whether or not auditors are able to avoid circumstances that impair Audit Independence (AI). In this regard, most AI researches focus on examining factors influencing perceived audit independence (PAI) and not what actually constitutes PAI and how it can be measured.This paper proposes that PAI can be measured by assessing how auditors use safeguards to manage AI threats to acceptable levels that may no longer compromise AI.This in turn establishes the constituents of PAI and provides a basis for measuring AI |
| ISSN | 19112017 |
| e-ISSN | 19112025 |
| DOI | 10.5539/ass.v10n14p81 |
| Alternate Webpage(s) | https://core.ac.uk/download/pdf/42984434.pdf |
| Journal | Asian Social Science |
| Issue Number | 14 |
| Volume Number | 10 |
| Language | English |
| Publisher | Canadian Center of Science and Education |
| Publisher Date | 2014-06-24 |
| Access Restriction | Open |
| Subject Keyword | Applied Ethics Financial Reports Audit Independence |
| Content Type | Text |
| Resource Type | Article |
| Subject | Arts and Humanities Economics, Econometrics and Finance Social Sciences |
