English, Article edition: The Value of the Perceptions about Auditor’s independence Antonio Vico Martínez; María Consuelo Pucheta Martínez

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Bookmark: http://trove.nla.gov.au/version/15911
Physical Description
  • article
Language
  • English

Edition details

Title
  • The Value of the Perceptions about Auditor’s independence
Author
  • Antonio Vico Martínez
  • María Consuelo Pucheta Martínez
Physical Description
  • article
Notes
  • The aim of this study is put forward the signs which users can take into account in order to perceive whether an auditor is independent or not. Firstly, we would like to emphasise that it is impossible to measure auditor s real independence since it refers to the state of mind that is difficult to perceive by the users. For this reason, users can use the sings mentioned above, which come from the environment where auditors develop theirs work, with the purpose of perceiving auditor s apparent independence. The results obtained with the analysis of the perceptions have especial relevance because it would be more than a little useful in addressing any future reforms of auditing standards concerning auditor’s independence.
  • perceptions, users, auditor’s independence.
  • RePEc:sar:journl:v:7:y:2004:i:14:p:173-194
Language
  • English
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