The Effect of Independence on Decisions concerning Additional Audit Work: A European Perspective
研究调查了投资者需求、客户保留、职业价值观和时间预算压力等因素对审计独立性的影响，基于对欧洲七国198名审计师的调查，发现审计师判断和客户流失担忧是决定是否增加审计工作的关键因素。
This research examines the importance of previously identified factors (i.e., investor needs, client retention, professional values and obligations, and time budget pressures) on independence in two scenarios. The sample includes of 198 auditors from Big 6 auditing firms located in Denmark, Ireland, Italy, Spain, Sweden, The Netherlands, and the United Kingdom. In Case 1 (2), auditor judgment (stockholders' reliance on the thoroughness of the audit) was the primary factor for doing more work prior to signing off on the audit. The second most important factor was fear of losing the client (time-budget problems). Hofstede's (1980) individualism was associated with auditor judgment, fear of losing the client, and stockholders' reliance on the audit in Case 1 and relying on auditing rules in Case 2. Wingate's (1997) litigation index was higher for countries with reduced perceptions of the importance of auditing rules and the obligation to be an independent representative in Case 2.