Factors affecting auditors' independence in Singapore

• Main Authors: Chan, San San, Kee, Boon Lee, Ang, Soh Lian
• Other Authors: Foo, See Liang
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/11701
• Institution: Nanyang Technological University

This research studied the factors affecting auditors' independence from two perspectives; the audit firm as a single economic entity and the individual auditors. Several factors such as the client's ability to negotiate audit fee were found to affect auditors' independence aversely while factors such as the provision of specialised management advisory services affect independence positively.