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
To list your conference here. Please contact the administrator of this platform.
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Please add our address "contact@iiste.org" into your email contact list.
This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.
Copyright © www.iiste.org