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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Institutions
- Sokoto State University, Sokoto, Sokoto State 42
- St. Albert The Great Major Seminary, Abeokuta. (affl. To University of Benin) 1
- Sule Lamido University, Kafin Hausa, Jigawa State 4
- Tai Solarin University of Education, Ijagun, Ogun State 18
- Tansian University, Oba, Anambra State 1
- Taraba State University, Jalingo, Taraba State 32
- Temple-Gate Polytechnic, Osisioma, Abia State 1
- The Oke-Ogun Polytechnic, Saki, Oyo State 6
- The Polytechnic, Ibadan, Oyo State 13
- THOMAS ADEWUMI UNIVERSITY, OKO-IRESE, KWARA STATE 1