RESUMO Este artigo examina a relação entre as características do comitê de auditoria e o escrutínio regulatório. Para medir o escrutínio regulatório, o documento atual usa cartas de comentários emitidas pela Organização de Valores Mobiliários do Irã. Os resultados empíricos mostram que a expertise financeira do comitê de auditoria aumenta (diminui) o escrutínio regulatório quando a independência do comitê de auditoria é baixa (alta). Este artigo informa o debate de custo-benefício sobre a expertise financeira do comitê de auditoria e contribui para a literatura ao mostrar que o escrutínio regulatório é influenciado em conjunto pela expertise financeira e independência do comitê de auditoria. O artigo é de interesse de pesquisadores, bem como de acionistas, conselhos de administração e outros profissionais que desejam melhorar a composição e a qualidade dos comitês de auditoria, especialmente em mercados emergentes onde os códigos de governança corporativa ainda estão em desenvolvimento.
The study investigates the perceptions of external auditors and loan officers regarding external auditor's independence in Palestine. Data were gathered using a questionnaire developed by the author and include 5 main issues related to the perception of external auditor’s independence. The sampling population identified for this study consists of external auditors working in domestic and international audit firms and financial statement users mainly loan officers in Palestine. The sample included 79 auditors and 76 loan officers. The findings revealed that there are significant differences in the perceptions of external auditors and loan officers in relation to provision of non-audit services, auditor’s economic dependence on a single audit client, and long relationship between an auditor and a client. The results revealed mixed results about the effect of presence of active audit committee on independence of the external auditors. Furthermore, acceptance of significant gifts from the client was considered an important factor that may influence auditor independence by loan officers and external auditor and thus significant differences between the two respondent groups were found in relation to acceptance of significant gifts from the client. These findings can be useful to policy makers and professional auditing bodies in Palestine on setting new regulations or strengthening existing ones to enforce auditor’s independence in Palestine.
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