Auditor independence and the expectations gap: Some evidence of changing user perceptions

1998 ◽  
Vol 6 (2) ◽  
pp. 159-170 ◽  
Author(s):  
Vivien Beattie ◽  
Richard Brandt ◽  
Stella Fearnley
Keyword(s):  
Auditor Independence ◽  
User Perceptions ◽  
Expectations Gap

scholarly journals Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing

2016 ◽  
Vol 5 (3) ◽  
pp. 90-97 ◽  
Author(s):  
H. Kubra Kandemir
Keyword(s):  
Audit Fees ◽  
Auditor Independence ◽  
Eu Law ◽  
Financial Reports ◽  
External Auditors ◽  
Consulting Services ◽  
Expectations Gap ◽  
Auditor Tenure ◽  
Audit Firms ◽  
New Form

Auditors used to serve the interest of the shareholders only. However, there have been significant changes in terms of auditors’ role and their function. Auditors are now expected to verify financial statements, but at the same time give an assurance regarding the financial sustainability of the entity. Regarding the latter role, audit firms provide consulting services, including risk assessment and management services. However, the law does not assign the latter role to external auditors. This situation results in an expectations gap in relation to both the role of the auditors and the scope of the external auditing. In addition, the growing economic importance of consulting and the long years of auditor tenure is likely to impair auditor independence. This paper submits that the new form of auditing is not problematic but creates issues. First, the expectations between the users of the financial reports and auditors are wider. Second, auditors’ independence is damaged due to the long years of auditor tenure and dependence of non-audit fees generated from consultancy services that not related to audit. The recent law reforms issued by the European Commission has brought some important provisions in terms of filling the expectations gap, reinforcing auditor independence and reducing the familiarity threat. EU’s relatively strict rules on provision of non-audit services and audit firm rotation are expected to have an important impact in the audit market. A critical analysis of the new EU law is submitted with some policy recommendations.

scholarly journals The Influence Of Nonaudit Services On Perceptions Of Auditor Independence

2011 ◽  
Vol 17 (3) ◽  
Author(s):  
J. Gregory Jenkins ◽  
Kathy Krawczyk
Keyword(s):  
General Public ◽  
Auditor Independence ◽  
Public Perceptions ◽  
Future Research ◽  
Accounting Firms ◽  
Big 5 ◽  
Cpa Firms ◽  
Expectations Gap ◽  
Nonaudit Services ◽  
The Impact

This paper examines how nonaudit services influence public perceptions of auditor independence.  Recent expansion of these services by public accounting firms has caused some to question whether auditors who provide nonaudit services to audit clients can remain independent of their clients.  However, others view nonaudit services as enhancing the auditor's uniqueness to the client, thus strengthening the auditor's independence.  Given the importance of auditor independence, a survey was conducted to assess the specific influence of six particular nonaudit services on the ratings of auditor independence from members of the general public, professionals from non-Big 5 CPA firms and professionals from Big 5 CPA firms.  Results suggest that an expectations gap may exist between the general public and the accounting profession with respect to how they view the impact of nonaudit services on auditor indpendence.  Implications of the survey as well as directions that future research may take are discussed.

A Qualitative Examination of User Perceptions of User-Driven and App-Controlled Hearing Technologies

2019 ◽  
Vol 28 (4) ◽  
pp. 993-1005 ◽  
Author(s):  
Gitte Keidser ◽  
Nicole Matthews ◽  
Elizabeth Convery
Keyword(s):  
Hearing Aids ◽  
Care Delivery ◽  
Hearing Aid ◽  
New Technology ◽  
Successful Implementation ◽  
Semistructured Interview ◽  
User Perceptions ◽  
Template Analysis ◽  
Training And Support ◽  
And Training

Purpose The aim of this study was to examine how hearing aid candidates perceive user-driven and app-controlled hearing aids and the effect these concepts have on traditional hearing health care delivery. Method Eleven adults (3 women, 8 men), recruited among 60 participants who had completed a research study evaluating an app-controlled, self-fitting hearing aid for 12 weeks, participated in a semistructured interview. Participants were over 55 years of age and had varied experience with hearing aids and smartphones. A template analysis was applied to data. Results Five themes emerged from the interviews: (a) prerequisites to the successful implementation of user-driven and app-controlled technologies, (b) benefits and advantages of user-driven and app-controlled technologies, (c) barriers to the acceptance and use of user-driven and app-controlled technologies, (d) beliefs that age is a significant factor in how well people will adopt new technology, and (e) consequences that flow from the adoption of user-driven and app-controlled technologies. Specifically, suggested benefits of the technology included fostering empowerment and providing cheaper and more discrete options, while challenges included lack of technological self-efficacy among older adults. Training and support were emphasized as necessary for successful adaptation and were suggested to be a focus of audiologic services in the future. Conclusion User perceptions of user-driven and app-controlled hearing technologies challenge the audiologic profession to provide adequate support and training for use of the technology and manufacturers to make the technology more accessible to older people.

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