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
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Institutions
- UMA UKPAI SCHOOL OF THEOLOGY, UYO, AKWA IBOM STATE (AFFL TO UNIVERSITY OF UYO) 1
- Umaru Ali Shinkafi Polytechnic, Sokoto, Sokoto State 24
- Umaru Musa Yaradua University, Katsina, Katsina State 28
- Umca, Ilorin (Affiliated To University of Ibadan), Kwara State 1
- University of Abuja, Abuja, Fct 117
- University of Africa, Toru-Orua, Bayelsa State 4
- University of Benin, Benin City, Edo State 362
- University of Calabar Teaching Hospital School of Health Information Mgt. 1
- University of Calabar, Calabar, Cross River State 240
- University of Ibadan, Ibadan, Oyo State 14