Factors influencing auditor independence: Malaysian loan officers’ perceptions

• Main Authors: Abu Bakar, Nur Barizah, Abdul Rahman , Abdul Rahim, Abdul Rashid, Hafiz Majdi
• 格式: Article
• 语言: English
• 出版: Emerald 2005
• 主题: HF5601 Accounting. Bookkeeping
• 在线阅读: http://irep.iium.edu.my/33858/1/MAJ-ISSUE_8-2005.pdf; http://irep.iium.edu.my/33858/; http://www.emeraldinsight.com/journals.htm?issn=0268-6902&volume=20&issue=8

Purpose – Auditor independence is fundamental to public confidence in financial reporting and the auditing profession. The study aims to provide further understanding of the factors influencing auditor independence from the perspective of commercial loan officers. Loan officers formed the sample as they...