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Journal: JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES) | Year:1388 | Volume:1 | Issue:1 (57/3) | Start Page:95 | End Page:112

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Title

THE FACTORS DECREASING AUDITORS INDEPENDENCE

Pages

 Start Page 95 | End Page 112

Abstract

 Introduction Independent auditing increases investors’ confidence and reliance to financial reporting systems and financial markets and decreases risk of investor’s decision making about financial information. Independent auditing increases efficiency of financial market which means independent auditing is the basis of capital markets.Research Hypothesis: In this research we investigate Iranian certified public accountant’s perceptions of “Auditor Indepencence”. We have identified five effective factors on Auditor Indepence, including; NON-AUDIT SERVICES, OVERDUE FEE, management control on choice, substitution and fee of auditors, ACCEPTANCE OF GIFT, hospitally or discount of client, long association of auditors with a specified client and Auditor economical depencence to a client as independence decreasing Factors. Methods: With regard to using of questionnaires, we have applied nonparametric method, chi square… methods. Results: Results show that the exanimed Factors have been confirmed in the predicted ways. In most cases there is a difference between CPA perceptions in theory and present conditions. Discussion and Conclusion: According to the results, we suggest that broader ethical codes should be provided, and more over we have given some suggestions about replacing auditors, increasing stock market rules about independence, auditing firms monitoring on the independence, creating audit committees, omission and reducing ECONOMICAL DEPENDENCE (%10), omission management control on choice substitution and Fee of A ditors.

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