Business, Management and Accounting
4 years ago

Auditor Independence Threatened by Management Interference and Pseudo Rotations, Audit Fees Boost Integrity

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Journal of Applied Management and Accounting Science
PENGARUH INTERVENSI MANAJEMEN, ROTASI SEMU AUDITOR, DAN PERSEPSI FEE AUDIT TERHADAP INDEPENDENSI AUDITOR
I Putu Agus Atmaja Negara

Paper Summary

The study looked at how management intervention, pseudo auditor rotation, and audit fees perception affect auditor independence. They found that management intervention and pseudo auditor rotation decrease auditor independence, while higher audit fees increase auditor independence. This means that when companies interfere or rotate auditors frequently, it can compromise the independence of auditors, but paying higher audit fees can actually improve their independence.

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