مجلة إضافات إقتصادية
Volume 5, Numéro 1, Pages 240-256
This research attempts to narrow down the knowledge gap in literature concerning bribery and its impact on auditor independence through studying the gifts and benefits that given to auditor by his client. Quantitative and qualitative methods in the form of questionnaire and interviews are employed to examine the stakeholders’ perceptions namely auditors, tax officers, bank loan officers, financial directors, and academics toward auditor independence in the Yemeni environment. The questionnaire and interview results indicate that the higher the value of gift or benefit, the more threats there will be to auditor independence. These results appear because gifts and benefits given to auditor create a close relationship between the auditor and his client and influence the auditor’s conduct. The interviewees agreed with the statement that any gift or benefit given to the auditor in particular would undermine his independence. However, any gift or benefit given to the public does not affect auditor’s independence, such as advertising materials (pens, diary). This study is significant to lawmakers and bodies of audit profession as it sheds an insight into the bribery and its impact on the perceptions regarding auditor independence.
Auditor independence ; Bribery ; Corruption ; Yemen
Bourkaib Mohamed Abdelmadjed