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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   fall 2016 , Volume 5 , Number 19 #b00496; Page(s) 17 To 26.

Social Trust and Auditors’ Attitudes towards Independence

Author(s):  BANIMAHD BAHMAN*, Darvish Hadiseh
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
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