Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts

Omri Mohamed Ali; Akrimi Nesrine

doi:doi:10.11648/j.jfa.20150303.12

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Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts

Omri Mohamed Ali, Akrimi Nesrine

Received: 5 April 2015 Accepted: 20 April 2015 Published: 9 May 2015

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Abstract

The purpose of this paper is to explore the perceptions of Tunisian financial analysts regarding factors influencing auditor independence. Our study examines the impact of 49 independence enhancing and threatening factors on the perceptions of 54 financial analysts using a questionnaire instrument. The results indicate that the principal threat factors relate to non audit services provision by the incumbent auditor and the existence of personal and financial relationships. The principal enhancement factor is the positive reputation. Exploratory factor analysis reduces the factors to a small number of dimensions. The most important dimension identified is the economic dependence and existence of personal and financial relationships.

DOI	10.11648/j.jfa.20150303.12
Published in	Journal of Finance and Accounting (Volume 3, Issue 3, May 2015)
Page(s)	42-49
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Auditor Independence, Financial Analysts, Factors, Perceptions

References

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APA Style

Omri Mohamed Ali, Akrimi Nesrine. (2015). Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts. Journal of Finance and Accounting, 3(3), 42-49. https://doi.org/10.11648/j.jfa.20150303.12

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ACS Style

Omri Mohamed Ali; Akrimi Nesrine. Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts. J. Finance Account. 2015, 3(3), 42-49. doi: 10.11648/j.jfa.20150303.12

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AMA Style

Omri Mohamed Ali, Akrimi Nesrine. Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts. J Finance Account. 2015;3(3):42-49. doi: 10.11648/j.jfa.20150303.12

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@article{10.11648/j.jfa.20150303.12,
  author = {Omri Mohamed Ali and Akrimi Nesrine},
  title = {Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts},
  journal = {Journal of Finance and Accounting},
  volume = {3},
  number = {3},
  pages = {42-49},
  doi = {10.11648/j.jfa.20150303.12},
  url = {https://doi.org/10.11648/j.jfa.20150303.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20150303.12},
  abstract = {The purpose of this paper is to explore the perceptions of Tunisian financial analysts regarding factors influencing auditor independence. Our study examines the impact of 49 independence enhancing and threatening factors on the perceptions of 54 financial analysts using a questionnaire instrument. The results indicate that the principal threat factors relate to non audit services provision by the incumbent auditor and the existence of personal and financial relationships. The principal enhancement factor is the positive reputation. Exploratory factor analysis reduces the factors to a small number of dimensions. The most important dimension identified is the economic dependence and existence of personal and financial relationships.},
 year = {2015}
}

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TY  - JOUR
T1  - Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts
AU  - Omri Mohamed Ali
AU  - Akrimi Nesrine
Y1  - 2015/05/09
PY  - 2015
N1  - https://doi.org/10.11648/j.jfa.20150303.12
DO  - 10.11648/j.jfa.20150303.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 42
EP  - 49
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20150303.12
AB  - The purpose of this paper is to explore the perceptions of Tunisian financial analysts regarding factors influencing auditor independence. Our study examines the impact of 49 independence enhancing and threatening factors on the perceptions of 54 financial analysts using a questionnaire instrument. The results indicate that the principal threat factors relate to non audit services provision by the incumbent auditor and the existence of personal and financial relationships. The principal enhancement factor is the positive reputation. Exploratory factor analysis reduces the factors to a small number of dimensions. The most important dimension identified is the economic dependence and existence of personal and financial relationships.
VL  - 3
IS  - 3
ER  -

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Author Information

Omri Mohamed Ali

Accounting Department at College of Business Administration- Northern Border University-Arar, Saudi Arabia
Akrimi Nesrine

Faculty of Economics and Management Sciences - Tunis El Manar University-Tunis, Tunisia

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APA Style

Omri Mohamed Ali, Akrimi Nesrine. (2015). Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts. Journal of Finance and Accounting, 3(3), 42-49. https://doi.org/10.11648/j.jfa.20150303.12

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ACS Style

Omri Mohamed Ali; Akrimi Nesrine. Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts. J. Finance Account. 2015, 3(3), 42-49. doi: 10.11648/j.jfa.20150303.12

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AMA Style

Omri Mohamed Ali, Akrimi Nesrine. Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts. J Finance Account. 2015;3(3):42-49. doi: 10.11648/j.jfa.20150303.12

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@article{10.11648/j.jfa.20150303.12,
  author = {Omri Mohamed Ali and Akrimi Nesrine},
  title = {Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts},
  journal = {Journal of Finance and Accounting},
  volume = {3},
  number = {3},
  pages = {42-49},
  doi = {10.11648/j.jfa.20150303.12},
  url = {https://doi.org/10.11648/j.jfa.20150303.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20150303.12},
  abstract = {The purpose of this paper is to explore the perceptions of Tunisian financial analysts regarding factors influencing auditor independence. Our study examines the impact of 49 independence enhancing and threatening factors on the perceptions of 54 financial analysts using a questionnaire instrument. The results indicate that the principal threat factors relate to non audit services provision by the incumbent auditor and the existence of personal and financial relationships. The principal enhancement factor is the positive reputation. Exploratory factor analysis reduces the factors to a small number of dimensions. The most important dimension identified is the economic dependence and existence of personal and financial relationships.},
 year = {2015}
}

Copy | Download

TY  - JOUR
T1  - Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts
AU  - Omri Mohamed Ali
AU  - Akrimi Nesrine
Y1  - 2015/05/09
PY  - 2015
N1  - https://doi.org/10.11648/j.jfa.20150303.12
DO  - 10.11648/j.jfa.20150303.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 42
EP  - 49
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20150303.12
AB  - The purpose of this paper is to explore the perceptions of Tunisian financial analysts regarding factors influencing auditor independence. Our study examines the impact of 49 independence enhancing and threatening factors on the perceptions of 54 financial analysts using a questionnaire instrument. The results indicate that the principal threat factors relate to non audit services provision by the incumbent auditor and the existence of personal and financial relationships. The principal enhancement factor is the positive reputation. Exploratory factor analysis reduces the factors to a small number of dimensions. The most important dimension identified is the economic dependence and existence of personal and financial relationships.
VL  - 3
IS  - 3
ER  -

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