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Compilation of Auditor's Independence Model
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Zahra Nikbakht1   , Seyed Ahmad Khalifeh Soltani *1 , Seyed Ali Hoseini1 , Azadeh Maddahi1 , AbouAli Vedadhir2 |
1- Alzahra University
2- University of Tehran |
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Abstract: (2997 Views) |
| The present study attempts to develop a model for auditor independence, according to the grounded theory, in which auditors, owners, and supervisors can identify the identified factors, provide the necessary tools in order to improve the independence of auditors and the quality of audit and the quality of economic decisions. Twenty-two semi-structured interviews were used by experts in the audit profession to collect data from the research. The results of the research show that the quality of human resources, the lack of influence of the client on the auditor, the lack of financial dependence on the client, the quality of the distribution of audits, the rotation of the audit firms, the quality of audit fees, the amount of competitive atmosphere in the audit profession, the observance of professional rules and supervision of the circumstances are the affecting factors on audit independence. Also, the interventionist conditions include the professional competence of the audit firms, the quality of the client's request for audit services, and the level of awareness of the stakeholders from the audit profession and the underlying conditions including legislative, executive and regulatory characteristics, economic characteristics and cultural characteristics in the community and the audit profession. |
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| Keywords: Auditor's Independence, Audit Quality, Independent Auditor, Grounded Theory |
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Full-Text [PDF 517 kb]
(1518 Downloads)
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Type of Study: Research |
Subject:
Special
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