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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   fall 2016 , Volume 5 , Number 19 ; Page(s) 17 To 26.
 
Paper: 

Social Trust and Auditors’ Attitudes towards Independence

 
 
Author(s):  BANIMAHD BAHMAN*, Darvish Hadiseh
 
* 
 
Abstract: 
The present study investigated the relationship between social trust and auditor’ s attitudes towards independence. To this end, a total number of 148 questionnaires were distributed randomly among auditors working in the Iranian Auditing Organization and auditing firms as members of the Iranian Association of Certified Public Accountants. The collected data were analyzed using regression model. Social trust was taken as the independent variable and auditor’ s attitudes towards independence as the dependent variable in this study. The results showed that social trust and auditor vocational rank are among factors affecting respondents’ attitudes towards independence. It was also found that the auditor’ s gender and place of employment have no effect on auditors’ attitudes towards independence.
 
Keyword(s): social trust,Auditor Independence,Iranian Association of Certified Public Accountants
 
 
References: 
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Citations: 
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APA: Copy

BANIMAHD, B., & Darvish, H. (2016). Social Trust and Auditors’ Attitudes towards Independence. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 5(19 ), 17-26. https://www.sid.ir/en/journal/ViewPaper.aspx?id=663552



Vancouver: Copy

BANIMAHD BAHMAN, Darvish Hadiseh. Social Trust and Auditors’ Attitudes towards Independence. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING. 2016 [cited 2021June23];5(19 ):17-26. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=663552



IEEE: Copy

BANIMAHD, B., Darvish, H., 2016. Social Trust and Auditors’ Attitudes towards Independence. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, [online] 5(19 ), pp.17-26. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=663552.



 
 
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