| Popis: |
This research examined auditors’ independence as a tool for enhancing the reliability of financial reports. A survey research design was adopted, out of the 120 distributed questionnaires, 114 was returned and hence valid. Multiple regression was employed in expressing the relationship between variables, OLS regression method of analysis was also adopted and the SPSS output shows auditors’ independence has a significant relevance on the neutrality financial reports, auditors’ independence has a significant relevance on the completeness of financial reports, and auditors’ independence has a significant relevance on the CRF of financial reports. The study’s findings had many implications including regulatory implications. The findings imply regulators and standard-setting bodies may need to focus on strengthening regulations and guidelines to ensure auditors' independence is maintained. This may involve setting up more stringent requirements for auditor independence, including restrictions on non-audit services, rotation of audit partners, and other measures to reduce potential conflicts of interest. |
