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March 18, 2026The Accounting Review

Perceptions of Auditor Independence and Official Ethical Guidelines.

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Authors

MFMichael Firth

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Overview

This investigation shows differences in perceptions of auditor independence in the UK, indicating varied views between preparers and users of financial statements.

Key Points

  • The paper aims to explore how various stakeholders perceive auditor independence and its implications.
  • Distributed a questionnaire regarding 29 auditor-client relationships
  • Sample included both preparers and users of financial statements
  • Analyzed perceived impacts on investment and lending decisions
  • Respondents believed non-independence impairs investment and lending decisions
  • Significant differences in perceptions between preparers and users of financial statements
  • Users of financial statements expressed greater skepticism regarding auditor independence

Cite This Study

Michael Firth (1980) studied this question.

synapsesocial.com/papers/69ba431a4e9516ffd37a40b4https://doi.org/10.2308/tar-4512507
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Perceptions of the Independence of the Auditor.1976
  2. 2The Conundrum of Auditors’ Independence: Insights from The Practitioners2024
  3. 3Perceptions of Auditors' Independence: An Empirical Analysis.1981 · 2 citations
  4. 4An Investigation of the Impact of Economic and Organizational Factors on Auditor Independence.1987
  5. 5Measures for enhancing auditor independence: Perceptions of spanish non-professional investors and auditors2024 · 12 citations