文章基本信息

标题：Corporate Governance and Audit Independence: Empirical Evidence of Iranian Bankers
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作者：Mahdi Salehi
期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2008
卷号：3
期号：12
页码：44
DOI：10.5539/ijbm.v3n12P44
语种：English
出版社：Canadian Center of Science and Education
摘要：External auditors occupy a unique position in the business community when they perform an audit for clients. The auditors are called upon to attest to financial statements and to safeguard the interest of various parties. However, in recent years the audit practice because of several scandals has been undermined. This empirical study shows that several factors affect on audit independence in Iran. The results show that there is a huge difference between auditors and bankers on audit independence. The author has come to the conclusion that for solving this problem well-established corporate governance can improve audit independence.