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
For the full publication, please contact the author directly at: abe97220@gmail.com
Filters
Institutions
- Novena University, Ogume, Delta State 1
- Nuhu Bamalli Polytechnic, Zaria, Kaduna State 7
- Nwafor Orizu College of Education, Nsugbe, Anambra State 1
- Obafemi Awolowo University, Ile-Ife, Osun State 15
- Oduduwa University, Ipetumodu, Osun State 9
- Ogun State College of Health Technology, Ilese-Ijebu, Ogun State 1
- Ogun State Institute of Tech(formerly Gateway Ict Poly), Igbesa, Ogun State 4
- Olabisi Onabanjo University, Ago-Iwoye, Ogun State 38
- Ondo State University of Medical Sciences, Laje Road, Ondo, Ondo State 1
- Osun State College of Education, Ila-Orangun 1