ATTRIBUTES OF PERCEIVED AUDITOR INDEPENDENCE IN SAUDI ARABIA

Perceived auditor independence is a key component to ensure trust to different interested parties in accounting information and audit reports. This paper seeks to identify the main attributes of perceived auditor independence in Saudi Arabia. The survey explores the impact of 46 attributes on the pe...

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Veröffentlicht in:	International Journal of Economics, Management and Accounting Management and Accounting, 2021-01, Vol.29 (1), p.243-272
Hauptverfasser:	Omri, Mohamed Ali Brahim, Akrimi, Nesrine Abdelkader
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Annual reports Audit committees Audited financial statements Auditing Auditing profession Auditors Capital markets Financial institutions Joint stock companies Limited liability companies Perceptions Prime ministers Regulation Scandals Securities markets Stock exchanges Stockholders
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