Business, Management and Accounting
3 years ago

Survey reveals key factors impacting auditor independence in Saudi Arabia

IIUM Journal Of Economics and Management/International Journal of Economics, Management and Accounting
Attributes of Perceived Auditor Independence in Saudi Arabia
Mohamed Ali Omrı, Nesrine Akrimi

Paper Summary

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Perceived auditor independence is crucial for trust in accounting information. A study in Saudi Arabia identified key attributes affecting this perception. Directors value joint audits and partner reviews, while auditors prioritize operational audit committees and fee disclosure. Directors see non-audit services as a major threat to independence, while auditors are concerned about financial relationships with clients. These findings can help shape policies to enhance auditor independence in the region.