Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Vol. 2 No. 1 (2022): DECEMBER

ANALYSIS OF THE AUDITOR'S DURATION OF RELATIONSHIP WITH THE AUDITEE ON AUDITOR'S INDEPENDENCE

Maharani, Atika Kiki (Unknown)
Ariesta, Ghina Fitri (Unknown)

Article Info

Publish Date
17 Dec 2022

Abstract

This study seeks to find out whether the length of the auditor's relationship with the auditee affects auditor independence and to find out what factors affect auditor independence. The method used in this study is qualitative with secondary data sources derived from previous research journals, books containing research topics, theses, and other sources related to research. The results of this study indicate that the length of the auditor's relationship with the auditee has a negative effect on auditor independence and the factors that affect auditor independence are the size of the Public Accounting Firm (KAP), the length of the auditor's relationship with the client, giving hope other than auditing, competition between KAPs.

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Journal Info
Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Website

Abbrev

MARGINAL

Publisher

Transpublika Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) provides a scientific discourse about accounting, business, management, and economic issues both practically and conceptually. The published articles at this journal cover various topics from the result ...