An Empirical Study of the Conflicting Pressures on Auditor Decision-Making, and Implications for Auditor Independence

一个经验研究的复杂干扰的冲突对审计师的决策，并对审计师的独立性的影响基础最近高调的公司倒闭，沉淀了几条线的调查，金融风险管理模式和周围的监管在英国。学术研究集中在审计质量的影响，旨在ensuringauditor独立性的各种法规。然而，这些都使用了不良的代理审计质量，这也没有分开审计师独立性的影响。然而，虽然实证研究证实了这些风险的存在，从研究公司文化，他们没有收集证据的影响，这些实际的背景下的审计决策，并在存在的法规和道德守则，旨在对抗这种商业压力的影响。本研究的目的是从英国审计师那里收集经验证据，说明在存在相互冲突的压力的情况下，审计师如何做出关键的独立性决策。研究结果旨在发展审计师独立性理论，为定量研究奠定基础，并最终，14/26主要研究问题v各种相互冲突的因素如何影响审计师的决策，从而影响审计的严谨性？设计概述将采用基于半结构化访谈的定性方法。

AN EMPIRICAL STUDY OF THE COMPLEX INTERPLAY OF CONFLICTING PRESSURES ON AUDITOR DECISIONMAKING,AND THE IMPLICATIONS FOR AUDITOR INDEPENDENCEBACKGROUNDRecent high profile corporate collapses have precipitated several lines of inquiry into the financial auditmodel and the regulation surrounding it in the UK.Academic studies have focused on the audit quality impact of various regulations aimed at ensuringauditor independence. However, these have used poor proxies of audit quality, which also do notseparate the impact of auditor independence.The literature refers to the main risks to auditor independence. However, while empirical studies haveconfirmed the existence of these risks from studying firm cultures, they have not gathered evidence onthe impact of these on actual contextual auditor decision-making, and in the presence of regulations andethical codes of conduct aimed at countering the effect of such commercial pressures.PURPOSE STATEMENTThe aim of the study, therefore, is to gather empirical evidence from UK auditors on how key auditdecisions are made in the presence of conflicting pressures on the auditor.The results of the study are intended to develop the theory on auditor independence, to set thegroundwork for quantitative studies, and ultimately, to guide future policy on UK audit regulation.14 / 26MAIN RESEARCH QUESTIONv How do various conflicting factors impact auditor decision-making and therefore audit rigour?DESIGN OVERVIEWA qualitative approach will be used based on semi-structured interviews.