The Factors Related to Auditor Independence 

 

Name of Researcher:  Dr. M. Keith Wright

University:  University of Houston - Downtown

Target Audience:  Professional auditors with more than three years full time experience.

How to Participate:  www.surveymonkey.com/s/auditQuality

Closing Date for Response:  1 June 2012

Description of Research:  Prior high-quality audit research has called for additional research confirming the relative importance of the various factors that have emerged as possible important contributors to audit quality. These are divided into the following three factors (1) auditor competence, (2)audit objectives and (3) audit independence. Thus our survey tests the relative importance of these three categories, and explores many possible contributors to auditor independence. This is a very important area of research in discovering means to improve the effectiveness of the information systems audit function, especially internal audits.

Survey Results:  Survey results will be available in a published article.

E-mail address:  wrightm@uhd.edu