UK investors’ perceptions of auditor independence

Dart, E. (2011) UK investors’ perceptions of auditor independence. The British Accounting Review, 43 (3). pp. 173-185. ISSN 0890-8389

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Publisher's URL: http://dx.doi.org/10.1016/j.bar.2011.06.003

Abstract

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 longterm relationships between the auditor and client.

Item Type:Article
Uncontrolled Keywords:UK, investors, perceptions, auditor independence
Faculty/Department:Faculty of Business and Law > Department of Accounting, Economics and Finance
ID Code:16411
Deposited By: J. Askew
Deposited On:19 Jan 2012 11:53
Last Modified:22 May 2013 13:36

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