Effect of Auditor's Independence on True and Fair Financial Reporting
Student: AYOWALEMI VICTOR ABE (Project, 2025)
Department of Accounting
Bamidele Olumilua University of Edu. Science and Tech. Ikere Ekiti, Ekiti State
Abstract
Abstract The study examines how *auditor independence* impacts *true and fair view financial reporting*. It highlights that independence boosts financial statement credibility and reduces manipulation risks. Using questionnaires, the research found *management involvement* weakens independence. Key influencers include *professional skepticism, ethics, governance*, while threats like *financial ties and familiarity* undermine it. The study recommends strengthening independence, strict adherence to audit processes, and eliminating undue influence to ensure transparency, accountability, and accurate financial reporting.
Keywords
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- Landmark University, Omu-Aran, Kwara State 1
- Lead City University, Ibadan, Oyo State 1
- Lens Polytechnic, offa, Kwara State. 214
- Madonna University, Elele, Rivers State 20
- Madonna University, Okija, Anambra State 2
- Mcpherson University, Seriki Sotayo, Ogun State 1
- Michael and Cecilia Ibru University, Owhrode, Delta State 1
- Michael Okpara University of Agriculture, Umudike 43
- Michael Otedola Col of Primary Educ. Epe, Lagos (affl To University of Ibadan) 8
- Modibbo Adama University, Yola, Adamawa State 15