The Impact of Auditor Age on Auditor Independence

Abstract

The study investigates the reality of auditor age and auditor independence. The aim of this study is to determine the relationship between auditor independence and auditor age. The study used primary data. 60 questionnaires were distributed and 54 questionnaires were retrieved. The data were collected with the help of a well-structured questionnaire of three sections administered to eight firms in Benin City, Edo State. OLS regression was used in analyzing explanatory variables like board size, audit risk, professional judgment, auditor’s age, tenure and auditor’s independence as dependent proxy and the study reveal that auditor independence is significantly influenced by auditor age.

Keywords: Auditor independence, audit age, audit risk, professional judgment, integrity, tenure