The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study
The objective of this research is to investigate the effect of clients’ characteristics -including clients’ reputation, clients’ audit committee and clients fee contribution- on auditor independence. This research uses qualitative approach. Semi-structured interviews with auditors have been conducte...
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| Format: | Article |
| Language: | English |
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EconJournals
2017-06-01
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| Series: | International Journal of Economics and Financial Issues |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/pub/ijefi/issue/32035/354505?publisher=http-www-cag-edu-tr-ilhan-ozturk |
| _version_ | 1797921674838933504 |
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| author | Toto Rusmanto |
| author_facet | Toto Rusmanto |
| author_sort | Toto Rusmanto |
| collection | DOAJ |
| description | The objective of this research is to investigate the effect of clients’ characteristics -including clients’ reputation, clients’ audit committee and clients fee contribution- on auditor independence. This research uses qualitative approach. Semi-structured interviews with auditors have been conducted. Interviews data were summarized, pattern coded, (Miles and Huberman, 1984) and then analyzed through description, analysis and interpretation (Walcott, 1994). The research result is expected to be able to explain auditors perceptions on their clients’ characteristics whether their independence are affected by clients’ reputation, clients’ audit committee and clients’ fee contribution. By doing this study, it will be able to see how auditor perceive and treat their clients to do audit works while at the same time they have to maintain their auditor independence. |
| first_indexed | 2024-04-10T14:20:24Z |
| format | Article |
| id | doaj.art-1eae7ed221b4481091d1826041e167c9 |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T14:20:24Z |
| publishDate | 2017-06-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-1eae7ed221b4481091d1826041e167c92023-02-15T16:09:20ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382017-06-01724084141032The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual StudyToto RusmantoThe objective of this research is to investigate the effect of clients’ characteristics -including clients’ reputation, clients’ audit committee and clients fee contribution- on auditor independence. This research uses qualitative approach. Semi-structured interviews with auditors have been conducted. Interviews data were summarized, pattern coded, (Miles and Huberman, 1984) and then analyzed through description, analysis and interpretation (Walcott, 1994). The research result is expected to be able to explain auditors perceptions on their clients’ characteristics whether their independence are affected by clients’ reputation, clients’ audit committee and clients’ fee contribution. By doing this study, it will be able to see how auditor perceive and treat their clients to do audit works while at the same time they have to maintain their auditor independence.https://dergipark.org.tr/tr/pub/ijefi/issue/32035/354505?publisher=http-www-cag-edu-tr-ilhan-ozturkclient’ reputation audit committee fee contribution |
| spellingShingle | Toto Rusmanto The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study International Journal of Economics and Financial Issues client’ reputation audit committee fee contribution |
| title | The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study |
| title_full | The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study |
| title_fullStr | The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study |
| title_full_unstemmed | The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study |
| title_short | The Effects of Clients’ Characteristics on Auditor Independence: A Perceptual Study |
| title_sort | effects of clients characteristics on auditor independence a perceptual study |
| topic | client’ reputation audit committee fee contribution |
| url | https://dergipark.org.tr/tr/pub/ijefi/issue/32035/354505?publisher=http-www-cag-edu-tr-ilhan-ozturk |
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