• Register
  • Login
  • Persian

Financial Accounting Knowledge

  1. Home
  2. The Effects of the Threats on the Auditor’s Independence

Current Issue

By Issue

By Author

By Subject

Author Index

Keyword Index

About Journal

Aims and Scope

Editorial Board

Publication Ethics

Indexing and Abstracting

Related Links

FAQ

Peer Review Process

Journal Metrics

News

Guide for Authors

Terms and Conditions

Forms

The Effects of the Threats on the Auditor’s Independence

    Authors

    • Somayeh soleimani 1
    • mohammad reza shorvarzi 2
    • zahra noori tupkanloo 3

    1 ,M.A Student in Accounting, Azad University of Neyshabour, Iran

    2 Associate Professor in Accounting, Azad University of Neyshabour, Iran

    3 Professor of Agricultural Economics , Department of Economics, Islamic Azad University, Neyshabur Branch, Neyshabur ,Iran.

,

Document Type : Research Paper

10.30479/jfak.2018.1512
  • Article Information
  • Download
  • How to cite
  • Statistics
  • Share

Abstract

This study was conducted to assess the impact of threats o, n auditor independence. The purpose of the research, applied and in terms of method, is descriptive survey and a questionnaire was used to collect data. To achieve the goal of the research, examined the impact of five major threats (Self-interest, self-review, advocacy, familiarity and intimidation) on the independence in appearance and Independence of mind and the effect of expertise and experience of auditors on the relation between threat and independence. Statistical population consisted Society of CPAs and staff of audit firms in Mashhad. The sampling was random and the number of samples was determined by using the Cochran formula 174 and in the data analysis, statistical methods including dispersion index and central used to describe obtained data and evidence. Also, Structural Equation Model and factor analysis were performed using SPSS and Smart PLS software's in order to analysis the research hypothesis. The results suggested that five major factor threats have negative impact on the independence in appearance and independence of mind and expertise and experiences reduce the negative impact between the threat and the independence of mind. And expertise and experiences of auditors doesn’t have significant impact on the negative effects of threat and the independence in appearance.

Keywords

  • Audit Threats
  • Auditor Independence
  • Auditor's Experience
  • Auditor Expertise
  • XML
  • PDF 280.06 K
  • RIS
  • EndNote
  • Mendeley
  • BibTeX
  • APA
  • MLA
  • HARVARD
  • CHICAGO
  • VANCOUVER
    • Article View: 1,345
    • PDF Download: 2,192
Financial Accounting Knowledge
Volume 5, Issue 3 - Serial Number 18
December 2018
Pages 69-80
Files
  • XML
  • PDF 280.06 K
Share
How to cite
  • RIS
  • EndNote
  • Mendeley
  • BibTeX
  • APA
  • MLA
  • HARVARD
  • CHICAGO
  • VANCOUVER
Statistics
  • Article View: 1,345
  • PDF Download: 2,192

APA

soleimani, S. , shorvarzi, M. R. and noori tupkanloo, Z. (2018). The Effects of the Threats on the Auditor’s Independence. Financial Accounting Knowledge, 5(3), 69-80. doi: 10.30479/jfak.2018.1512

MLA

soleimani, S. , , shorvarzi, M. R. , and noori tupkanloo, Z. . "The Effects of the Threats on the Auditor’s Independence", Financial Accounting Knowledge, 5, 3, 2018, 69-80. doi: 10.30479/jfak.2018.1512

HARVARD

soleimani, S., shorvarzi, M. R., noori tupkanloo, Z. (2018). 'The Effects of the Threats on the Auditor’s Independence', Financial Accounting Knowledge, 5(3), pp. 69-80. doi: 10.30479/jfak.2018.1512

CHICAGO

S. soleimani , M. R. shorvarzi and Z. noori tupkanloo, "The Effects of the Threats on the Auditor’s Independence," Financial Accounting Knowledge, 5 3 (2018): 69-80, doi: 10.30479/jfak.2018.1512

VANCOUVER

soleimani, S., shorvarzi, M. R., noori tupkanloo, Z. The Effects of the Threats on the Auditor’s Independence. Financial Accounting Knowledge, 2018; 5(3): 69-80. doi: 10.30479/jfak.2018.1512

  • Home
  • About Journal
  • Editorial Board
  • Submit Manuscript
  • Contact Us
  • Sitemap

News

Financial Accounting Knowledge, is licensed under a Creative Commons Attribution 4.0 International License (CC BY NC) .

 

Newsletter Subscription

Subscribe to the journal newsletter and receive the latest news and updates

© Journal Management System. Powered by Sinaweb