Uk Investors' Perceptions of Auditor Independence Dart, Eleanor

User activity

Share to:
View the summary of this work
Dart, Eleanor
Appears In
The British Accounting Review
Auditors - Great Britain.; Auditors; Auditor-client relationships - Great Britain.
To link to full-text access for this article, visit this link: Byline: Eleanor Dart Abstract: The auditor's role in society is that of validating the truth and fairness of financial statements. If owners of organisations doubt the auditor's independence, financial statements will lack credibility. This questionnaire-based study investigated how investors perceive three potentially independence-impairing auditor-client relationships: the joint provision of audit and non-audit services, an audit firm's economic dependence upon a client and long-term relationships between auditor and client. The objective was to determine whether, after a series of high-profile corporate collapses, owners retain faith in the integrity of the auditor. The results suggest that economic dependence and the provision of non-audit services are perceived as greater threats to auditor independence than long-term relationships between the auditor and client. Author Affiliation: Faculty of Business and Law, University of the West of England, Frenchay Campus, Coldharbour Lane, Bristol BS16 1QY, United Kingdom Article History: Received 19 June 2009; Accepted 20 May 2011
Work ID

User activity

e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this work

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this work

Add a comment

Show comments and reviews from Amazon users