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
- Ekiti State University 58
- Ekiti State University, Ado-Ekiti, Ekiti State 882
- Elizade University, Ilara-Mokin, Ondo State 100
- Emmanuel Alayande College of Education, Oyo. (affl To Ekiti State Univ) 2
- Enugu State Polytechnic, Iwollo, Enugu State 4
- Enugu State University of Science and Technology, Enugu, Enugu State 29
- Evangel University, Akaeze, Ebonyi State 2
- FCT COLLEGE OF EDUCATION, ZUBA ,( AFFILIATED TO ABU, ZARIA), FCT-ABUJA 5
- Federal College of Agricultural Produce Tech, Hotoro Gra Ext, Kano, Kano State 2
- Federal College of Educ. (Special), Oyo, Oyo State (Aff To Uni. Ibadan) 10