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It is not arguable that weak or lack of auditors' independence impairers the quality of the audit
profession and diminishes the public trust on auditor's assurance. This literature review is conducted
based on published articles during the period 1976-2013 in nine leading journals related to auditing.
This has been repeatedly mentioned as the underpinning rational for examining the effectiveness of
auditors' independence from different perspectives. Stakeholders praised the transparency and
reliability of financial statements, boosting investor confidence. The Asia Pacific literature review on
internal auditing - ResearchGate. In general the purpose of external auditors in society is to give
reasonable assurance on fairnes the truthfulness of financial statements. One of the main challenges
in this area is concerned with the analysis and modeling of risks, which increases with the fact that
current efforts tend to operate in silos with narrowly focused, functionally driven, and disjointed
activities. This literature review is conducted based on published articles during the period 1976-2013
in nine leading journals related to auditing. The audit expectation gap is critical to the auditing
profession because the greater the unfulfilled expectations from the public, the lower is the
credibility, earnings potential and prestige associated with the work of auditors(Lee et al., 2009). The
essence of auditing and its expectation gap is facing the problem of relevance in the world today.
Since the onus of financial statement preparation rest with the managers, the readiness for best
stewardship accounting, a precursor to audit quality, is expected from the managers. The results
showed that the variation in earnings per share and return on capital employed was attributable to the
variation in detection of error and fraud and opinion of auditors in the audited financial statement
and that the independent variables granger cause the dependent variables. The Asia Pacific literature
review on internal auditing - ResearchGate. Based on the review, findings show that there is a strong
relationship between auditor independence and audit quality. Embed Host your publication on your
website or blog with just a few clicks. The concept of independence is very important in enhancing
the contributions of the audit profession to the sustainable development of the overall economy and
the issue has becoming a discourse of academics, professional and regulators in developed and
emerging economies, studies addressing the issue in Ethiopian and other least developing countries
audit market context are scantly available. We conclude that the mixed evidence, together with
recent regulatory changes, provides opportunities for future research on auditor independence and
audit quality. The European literature review on internal auditing - ProQuest. To date, few
organizations have implemented enterprise-wide EIM strategies; however those who do have them
are better able to keep track of, and achieve, performance objectives. Observation: Directly observing
processes and controls in action. Continuous Auditing: A Literature Review Auditoria Contnua: uma.
It's like a masterclass to be explored at your own pace. Download Free PDF View PDF IFRS
Adoption Progress in Ethiopia Mohammed Adem Download Free PDF View PDF Causality of Audit
Expectation Gap and Corporate Performance in Nigeria amarachi nwokocha This study examined
the relationship between Audit Expectation Gap and firms' performance in Nigeria which arises as a
result of the several differences between the auditors' role as defined by law and the perceived role
of the Auditor by the users of audited financial statement of companies. The survey findings provide
the basis for further research investigations in supporting organization in their EIM initiatives. QR
Codes Generate QR Codes for your digital content. Further, weaken independence of external
auditor is a serious challenge for the government bodies that make tax liability assessment and
regulatory duties on the basis of audited financial reports. Also necessary is the use of engagement
letter as an appendix to Audited Accounts to explain and create awareness to the users of Annual
Accounts of what the CAMA, 1990 requires the duties of auditors to be and what the auditors
believes his legal duties entail. As a result of corruption, 80% of Nigerian energy revenue benefits
only 1% of Nigerian population (World Bank Report, 2010).This means that Nigerian natural
resources are corruptly exploited and mismanaged by few privileged individuals. To browse
Academia.edu and the wider internet faster and more securely, please take a few seconds to upgrade
your browser. Statistics Make data-driven decisions to drive reader engagement, subscriptions, and
campaigns. The purpose of this exploratory study is to review existing empirical studies on auditors
independence to developed a theoretical framework that facilitate further studies in least
underdeveloped audit market.
The current momentum to establish publicly owned companies in Ethiopia is also considered as the
need for examining auditors' independence. Also that information policy should be drawn;
information professional should be among those handling information-related issues. We conclude
that the mixed evidence, together with recent regulatory changes, provides opportunities for future
research on auditor independence and audit quality. Both theoretical and managerial contributions
are explicitly provided. This has been repeatedly mentioned as the underpinning rational for
examining the effectiveness of auditors' independence from different perspectives. It elaborates how
information assets help organizations to meet its organizational objectives and also examine issues
that led to the proliferation of information assets; because of the proliferation of data and
information, it becomes difficult for organization to make effective use of these information assets to
meets its objectives. The finding of the review indicates that the most mentioned threats to auditor
independence are non-audit services, audit tenure, auditor-client relationship and client importance.
Digital Sales Sell your publications commission-free as single issues or ongoing subscriptions. The
Americas literature review on internal auditing - ResearchGate. We conclude that the mixed
evidence, together with recent regulatory changes, provides opportunities for future research on
auditor independence and audit quality. Increased stakeholder confidence and trust in the
organization. The Americas literature review on internal auditing - ResearchGate. Unlike studies in
developed countries, few of the previous studies in developing countries were not motivated by
notable failure of companies and audit firm scandals, but they indicated that there is a frequent
appeal of major financial statement users such as taxing authorities and banks that are in a difficult
situation of accepting audited financial reports as a credible and dependable for financial and
economic decisions. The social stigma and integrity complex that are associated with such negative
and notorious classification leaves much to be desired by any nation. The survey findings provide the
basis for further research investigations in supporting organization in their EIM initiatives. Image
Source 8 Case Study: Successful Implementation of Internal Audit Procedures Company X
implemented robust internal audit procedures, resulting in better financial controls and reduced fraud
instances. Resources Dive into our extensive resources on the topic that interests you. Likewise, audit
quality and credibility significantly influence on reputation that is also related to sustainable success.
This has been repeatedly mentioned as the underpinning rational for examining the effectiveness of
auditors' independence from different perspectives. QR Codes Generate QR Codes for your digital
content. The underdevelopment in the audit infrastructure was also mentioned by police makers at
Ministry of trade and Industry among the possible challenges speeding up investment and economic
development in Ethiopia (MOI, 2005). This literature review is conducted based on published articles
during the period 1976-2013 in nine leading journals related to auditing. Information for this study
was obtained from secondary sources to include journals, text books and other internet materials. The
purpose of this exploratory study is to review existing empirical studies on auditors independence to
developed a theoretical framework that facilitate further studies in least underdeveloped audit
market. The underdevelopment in the audit infrastructure was also mentioned by police makers at
Ministry of trade and Industry among the possible challenges speeding up investment and economic
development in Ethiopia (MOI, 2005). QR Codes Generate QR Codes for your digital content. This
literature review is conducted based on published articles during the period 1976-2013 in nine
leading journals related to auditing. Image Source 6 Best Practices in Internal Audit Procedures
Establishing strong communication and collaboration with management. To browse Academia.edu
and the wider internet faster and more securely, please take a few seconds to upgrade your browser.
Finally information management work is changing; the survey reveals EIM as a multi-stakeholder
activity requiring the combination of a wide range of professional groups, skills and knowledge.
Diagnostic analysis, augmented Dickey-Fuller analysis, regression analysis and granger causality
analysis were used to test the implications the independent variables have on the dependent variables.
More Features Connections Canva Create professional content with Canva, including presentations,
catalogs, and more. The results indicate that audit independence has a positive relationship with audit
quality and credibility, and audit quality has a positive association with audit credibility. Impairment
of auditor's independence may impact negatively on audit quality. The study is conducted based up
on review of literatures and identified the factors that possibly influenced perceived independence of
auditor. The purpose of this exploratory study is to review existing empirical studies on auditors
independence to developed a theoretical framework that facilitate further studies in least
underdeveloped audit market. Conclusion and suggestions and directions for the future research are
described accordingly. Fieldwork: Collecting and analyzing data, conducting interviews, and testing
controls. Further, weaken independence of external auditor is a serious challenge for the government
bodies that make tax liability assessment and regulatory duties on the basis of audited financial
reports. Resources Dive into our extensive resources on the topic that interests you. You can
download the paper by clicking the button above. We conclude that the mixed evidence, together
with recent regulatory changes, provides opportunities for future research on auditor independence
and audit quality. In this regard Delu (2007) who studied audit expectation gap in Ethiopia found
that there was agreement between auditors and users of financial statements that the auditor must act
independently; however, both also expressed their doubts on the practical applicability of
independence. Many have argued that auditor independence begets audit quality and as such audit
quality cannot be different from the system that produces it. In this regard Delu (2007) who studied
audit expectation gap in Ethiopia found that there was agreement between auditors and users of
financial statements that the auditor must act independently; however, both also expressed their
doubts on the practical applicability of independence. Adobe Express Go from Adobe Express
creation to Issuu publication. Constantly evolving regulations and industry practices require
continuous learning and adaptation. Information for this study was obtained from secondary sources
to include journals, text books and other internet materials. As stated by Lavin (1977:237), in order
to perform their role, it is essential that, auditors are independent of the client company and are not
seen to have any motive for none disclosure of misleading information. Cross sectional field survey
of the quasi-experimental research design was used in this study because the survey relied on a
sample of elements from the population of interest. Nigeria has been classified in various positions as
one of the most corrupt nations in the world by Transparency International (T I). You can download
the paper by clicking the button above. It elaborates how information assets help organizations to
meet its organizational objectives and also examine issues that led to the proliferation of information
assets; because of the proliferation of data and information, it becomes difficult for organization to
make effective use of these information assets to meets its objectives. Reporting: Communicating
findings, recommendations, and management responses to stakeholders. Continuous Auditing: A
Literature Review Auditoria Contnua: uma. Image Source 9 Conclusion Internal audit procedures
play a crucial role in ensuring organizational governance, risk management, and compliance. Auditor
Independence and Audit Quality: A Literature Review. The Americas literature review on internal
auditing - ResearchGate. This literature review is conducted based on published articles during the
period 1976-2013 in nine leading journals related to auditing.
Conclusion from this evaluation was that environmental factors which may generate threat to
auditor's independence impact negatively on auditor's independence and thereby subjugate audit
quality. The study is conducted based up on review of literatures and identified the factors that
possibly influenced perceived independence of auditor. The professional code of conduct at
international and local levels as well as the commercial codes that govern the business and economic
endeavors stated that professional accountants must be competent and independent to undertake an
audit and assurance services. The concept of independence is very important in enhancing the
contributions of the audit profession to the sustainable development of the overall economy and the
issue has becoming a discourse of academics, professional and regulators in developed and emerging
economies, studies addressing the issue in Ethiopian and other least developing countries audit
market context are scantly available. Download Free PDF View PDF See Full PDF Download PDF
Loading Preview Sorry, preview is currently unavailable. Since the onus of financial statement
preparation rest with the managers, the readiness for best stewardship accounting, a precursor to
audit quality, is expected from the managers. The purpose of this exploratory study is to review
existing empirical studies on auditors independence to developed a theoretical framework that
facilitate further studies in least underdeveloped audit market. Resistance from employees or
management may impede access to necessary information. GIFs Highlight your latest work via email
or social media with custom GIFs. It is important to understand the factors that auditors perceive as
affecting audit quality since these are the factors that affect actual audit quality. The
underdevelopment in the audit infrastructure was also mentioned by police makers at Ministry of
trade and Industry among the possible challenges speeding up investment and economic
development in Ethiopia (MOI, 2005). The economy is really faced with poor human developmental
and economic indices as evidenced by high rate of perennial and persistent inflation, low per capita
income, poor income distribution, declining GDP and sustained impoverishment of the citizenry with
its attendant national and international image problem (Ogbonna, 2011). Adobe Express Go from
Adobe Express creation to Issuu publication. The survey reveals that the drivers for EIM cannot be
simply reduced to a series of technical or organizational needs and that EIM is a complex
sociotechnical phenomenon. We conclude that the mixed evidence, together with recent regulatory
changes, provides opportunities for future research on auditor independence and audit quality. This
study investigated accountability in the Nigerian Public Sector. The method employed for the
research is a desk system of research design, in which data were collected through secondary sources
such as journals, books and internet materials. Image Source 7 Benefits of Effective Internal Audit
Procedures Enhanced corporate governance and risk management. The concept of independence is
very important in enhancing the contributions of the audit profession to the sustainable development
of the overall economy and the issue has becoming a discourse of academics, professional and
regulators in developed and emerging economies, studies addressing the issue in Ethiopian and other
least developing countries audit market context are scantly available. Data were analyzed using
Pearson Product Moment Correlation with the aid of SPSS. Add Links Send readers directly to
specific items or pages with shopping and web links. Embed Host your publication on your website
or blog with just a few clicks. This literature review is conducted based on published articles during
the period 1976-2013 in nine leading journals related to auditing. Influences on the independence of
auditor both internal and external to the firm may impair auditors' independence. How then should
the public sector auditor carryout his duties in such a manner that enables him to detect opportunities
for corruption as he may not be in position to quantify or report it. We organize our review around
four main threats to auditor independence, namely, (a) client importance, (b) non-audit services, (c)
auditor tenure, and (d) client affiliation with audit firms. For each of the threats, we discuss findings
related to the incentives, perceptions, and behaviors of the auditor and the client, as well as the
effects of each threat on the actual and perceived quality of audits and financial reports. Image
Source 5 Challenges in Conducting Internal Audit Procedures Limited resources and time constraints
may hinder comprehensive audits. It was concluded that information audit is the effective tool that
could be used to manage the information asset and information risk. We conclude that the mixed
evidence, together with recent regulatory changes, provides opportunities for future research on
auditor independence and audit quality. Impairment of auditor's independence may impact
negatively on audit quality.
The review also revealed four threats to auditor independence, which are client importance, non-
audit services (NAS), audit tenure, and client’s affiliation with CPA firms. However, some studies
indicated a positive relationship while others showed contrary due to the type of study design
employed, sample size, data collection instruments. How then should the public sector auditor
carryout his duties in such a manner that enables him to detect opportunities for corruption as he may
not be in position to quantify or report it. Measures like legislative committees, financial audit,
ministerial control, judicial reviews, anticorruption agencies, advisory committees, parliamentary
questions and public hearing to ensure accountability in the public sector as in developed countries
were adopted yet no tangible result has been achieved. Image Source 8 Case Study: Successful
Implementation of Internal Audit Procedures Company X implemented robust internal audit
procedures, resulting in better financial controls and reduced fraud instances. We organize our review
around four main threats to auditor independence, namely, (a) client importance, (b) non-audit
services, (c) auditor tenure, and (d) client affiliation with audit firms. For each of the threats, we
discuss findings related to the incentives, perceptions, and behaviors of the auditor and the client, as
well as the effects of each threat on the actual and perceived quality of audits and financial reports.
The finding of the review indicates that the most mentioned threats to auditor independence are non-
audit services, audit tenure, auditor-client relationship and client importance. This has been
repeatedly mentioned as the underpinning rational for examining the effectiveness of auditors'
independence from different perspectives. The method employed for the research is a desk system of
research design, in which data were collected through secondary sources such as journals, books and
internet materials. This literature review is conducted based on published articles during the period
1976-2013 in nine leading journals related to auditing. It is important to understand the factors that
auditors perceive as affecting audit quality since these are the factors that affect actual audit quality.
Over the years, the economy of Nigeria has been bedeviled by sustained high rate of corruption,
conflicting financial reporting from various government agencies on petroleum income. To date, few
organizations have implemented enterprise-wide EIM strategies; however those who do have them
are better able to keep track of, and achieve, performance objectives. Impairment of auditor's
independence may impact negatively on audit quality. This has been repeatedly mentioned as the
underpinning rational for examining the effectiveness of auditors' independence from different
perspectives. This paper reviews literature related to auditor independence and audit quality in order
to determine the effect of the former on the latter. Cross sectional field survey of the quasi-
experimental research design was used in this study because the survey relied on a sample of
elements from the population of interest. Adobe InDesign Design pixel-perfect content like flyers,
magazines and more with Adobe InDesign. It's like a masterclass to be explored at your own pace.
Social Posts Create on-brand social posts and Articles in minutes. Abstract: This research aims at
investigating the effects of audit independence, quality, and credibility on reputation and sustainable
success of CPAs in Thailand. Download Free PDF View PDF Audit independence Just a Dreamer
chox Audit independence, quality, and credibility: effects on reputation and sustainable success of
CPAs in Thailand. In doing this, five threats to compliance with the fundamental principles of
professional code of conduct and guide for members of the Institute of Chartered Accountants of
Nigeria (ICAN), issued in 2009, was examined. Based on the review, findings show that there is a
strong relationship between auditor independence and audit quality. Image Source 5 Challenges in
Conducting Internal Audit Procedures Limited resources and time constraints may hinder
comprehensive audits. The focus of this paper is to evaluate the impacts auditors independence will
have on audit quality. Stakeholders praised the transparency and reliability of financial statements,
boosting investor confidence. Observation: Directly observing processes and controls in action.
Conclusion from this evaluation was that environmental factors which may generate threat to
auditor's independence impact negatively on auditor's independence and thereby subjugate audit
quality. The study concludes that EPS is significantly influenced by prevention of error and fraud in
audited financial statements. Based on the review, findings show that there is a strong relationship
between auditor independence and audit quality.