The independence and neutrality of the auditor is the most significant principles that is being recognized by the consecutive global conferences held during the previous year’s Supreme Audit Institutions of the representatives of the nations on global basis. It has been one of the key concerns for both the shareholders and became the relevance of this principle is predictable in securing a main concern over the money of the public in efficient manner for managing of the economy (Alzeban and Gwilliam 2014).
The independence of the external auditor is stated to be one of the most significant issues received by the audit with substantial attention since the initiation of the concerto of the audit profession is viewed as a fundamental player in suggesting the corporate management and organizations in performing their roles and responsibilities in proper manner. It is important for the auditor on executing their functions with apt responsibility and professional mode, the significance of the autonomy of the external auditor cannot be exaggerated. It has been one of the important factors in understanding the factors having the capability in influencing the exercise of audit through jeopardizing the independence factor of external auditor (Tepalagul and Lin 2015).
In this perspective, the aim of this paper is in studying the factors impacting the independence of the external auditor in the profession of auditing, and the liberty of the external auditor has got with bigger interest by the researchers in the auditing field. The reason for the same is that independent auditors as the prime basis for the eminence of the process of audit and then the investors’ confidence in the non-financial and financial information, this area have been tried by many of the articles undertaking the relationship between the external auditor’s independence and audit process quality (Abbot et al. 2016). There exists difference in the views among all the revelries interested within the audit concept about the auditor’s independence and the audit quality indicating the crystallization of the thought of the auditor’s independence and the significant factors influencing it in the profession of audit (Dhaliwal et al. 2015).
The researcher would be following both the historical method in keeping track of the prior studies that have to make the study relevant, inductive approach along with descriptive approach in determining the influence of the factors on the factor of independence of external auditors. This would be increasing the efficacy and competence level of the process of audit through the extrapolation of the studies and the research in describing the impact of external auditor’s independence on the profession of audit (He et al. 2017).
Audit is fundamentally entrusted with the task of exposure in the statements financially and this realism is what the users of the information of accounting expect. However, the auditors might not ensure this reality and this reality might fall short of the expectation of the users. This deficit within the effectiveness of audit is being broadly branded as the expectation gap of audit. On most occasions the users of financial statement deem an auditor report to be the clean statement for health (Cannon and Bedard 2016). Thus most of the expectations of the users towards the auditor is actually more than what it should be. The expectation within the gap occurs when there are dissimilarities between the expectations of the public from the auditor and the actual offerings of the auditor (Knechel and Salterio 2016).
This generally put the auditor’s reporting and investigative independence in peril that might defeat the principle of the audit of public and corrode the independence. It is therefore not much clear if the factor of independence of the auditor has any considerable impact on the accountability of the private industry. Auditor’s independence is primary to the confidence of the public in the factor of financial reporting along with the profession. This study focuses on providing added understanding of the factors influencing the independence of the auditor (DeFond and Zhang 2014).
The primary aim of this study is in identifying the factors that affects the independence of the external auditor. The sub-aims are:
The research will be based on the following hypothesis:
H0– The other services that are provided by the auditors will not help in gaining a competitive advantage
H1– The other services that are provided by the auditors will help in gaining a competitive advantage
The key importance or significance of the study lies in the fact that it would be shedding light to proclaim the factors that impact on the independence and impartiality the external auditor in the profession of auditor. The present study recognized by the several factors influencing the auditor’s independence among the organizations in depicting the most consistent financial statements. Auditors have been facing several challenges in their endeavor of ensuring ethical and accurate depiction of the financial reports of the organization for which they work. The fact that auditor is generally been employed or tapered by the corporations for which they are auditing signifying they have been at the mercy of the employers and the way they illustrate information is critical. This present study would shed light on the aspects and the ways they can be functional in making the process of auditing appropriate. The upshot of the study would importantly advance the knowledge frontier adding to the existing academic literature on the independence of auditor.
This dissertation would be consisting of 5 segments or chapters that would be taken into consideration by the researcher. The 1st chapter introduced the topic to the reader along with the research questions, its objectives and significance of the same. The second chapter dealt with the literature review on the subject, focusing on what the previous researches had to say or discussed on the matter. The third chapter is about research methodology taking in the sorts of research types and the ways data would be collected or gathered from various sources for analysis. The 4th chapter is about the analysis part where the researcher would be evaluating the data gathered from various sources. The last chapter is the conclusion and recommendation part where the researcher would provide a full summary of the research along with suggestions on the things that could be done to better the situation. The limitations of the study and the scope for future research would be taken into account to for this research study.
In the business scenario, Rahmina and Agoes (2014) stated that the need has arrived for an audit in ensuring the precision and veracity of the financial information that depends mainly on the users of the financial statements in the coherent decision-making as audit lends the factor of credibility along with confidence to financial statements. Important questions have cropped up on the factor of honesty of the fiscal reports of auditor, and it has been reigned a state of distrust in the profession of auditing along with the suspicion of the quality of the services of audit. The profession of auditing has been facing more pressures and condemnation in the purpose of the study along with assessing the audit quality.
According to Donovan et al. (2014), the significance of the auditor’s independence has been underpinned after the several scandals of the corporate. From the filing of the bankruptcy of Enron in 2001, an exceptional string of large bankruptcies have emerged with various corporate scandals. Six of the ten biggest corporate bankruptcies occurred during that period that negatively impacted the perception of public of the function of audit. In regard to this, Dogui, Boiral and Heras-Saizarbitoria (2014), most of the regulators for the profession of auditing have been stating that such incidence has the aptitude in threatening the occupation of audit and broader economic influence. Failures of audit can have negative impact on the firms who have been making use of the same auditor. It is therefore clear that the function of audit might have a huge economic impact if it is not being handled properly.
Christ et al. (2015) stated that independence is stated to be the primary justification along with the hallmark of existence of the profession of auditing. It is being recognized as a main feature that is to be maintained by the auditors under all circumstances. Independence of audit in organizations along with other interest groups is expendable precondition n conducting of an audit. Auditors need to strive not only for being independent of the auditing organizations along with related interest groups, but also to be purposeful in tackling with the issues that are under consideration. Being neutral is not enough, but it is also important in being proper in behavior and personal manifestation.
The independence of auditors and the things he has of the individual specifications like knowledge of specialized nature, professional capability along with the auditor’s liability are significant factors impacting the professional judgment quality of auditor. The independence needs an attitude of the responsibility from the interest of the client. The auditor needs to maintain an attitude a proper attitude of the healthy professional cynicism (Lennox, Wu and Zhang 2016).
According to Gerakos and Syverson (2015), the auditor’s independence notion is having a suitable position for taking an unbiased perspective in the performance of the tests of the audit, results of the analysis, confirmation and authorization within the report of audit. The independence of auditor refers to the ability of auditor in persevering the objective, impartial mental stance and the neutrality factor throughout the process of audit. As independence means, as per the operatives of rules that is being issued by the Auditing Standards Council taking an unbiased standpoint on the auditor’s part while conducting of the check process.
According to Lennox, Wu and Zhang (2014), the auditor’s independence can be defined as the capability in withstanding the compression from the influence of the management while conducting of an audit or offering of audit-related services, so that the professional veracity of the client while conducting of the audit. One of the significant points is that without the factor of independence, there would be no requirement for the external auditors as the corporate management would be having their way of paving elimination of the basic factors of simplicity and accountability of the management of the firm.
There are generally 3 factors that affect the auditor’s independence in a form which are personality, rules and regulations along with familiarity. Certain factors have been discussed in the following segments to understand how the auditor’s independence is being affected by the same.
Brown, Preiato and Tarca (2014) was of the view that the experience that is personal interests introduces the danger of destabilized impartiality with the profitability of high extent that the interest can be expected prudently in influencing the outcome of the audit report. Connections of interpersonal nature might bring in the auditor for supporting personal goals over the expert ones that might influence the capacity of the auditor in practicing a fitting extent of the distrust factor of the expert.
Adding to that Gaynor et al. (2016) stated that the factor of personality playing a major role in the independence of the auditors which might be giving threat to the Auditors through phone calls from fully displaying his professional behavior. The major threats include undue confidence on the customers, beneficial interests in trusts, voting on the audit appointment and loan factor. Therefore there are high chances that the auditor might get intimidated by such threats with the pressure coming from dominant personalities like the client, third party or the director along with customers being much understanding to their interests. Alternatively, the auditors might become arrogant while representing the management and thereby, are not stringent enough in their testing of the audit.
As per Pizzini, Lin and Ziegenfuss (2014), on their research stated the fact that the constructive outcome on the procurement of NAS on the factor of independence is being fortified by the rules along with the policies received by the professions and the firms. As per (), the rules implemented within the information gathered of the auditor would be impacting on the cost services. So the auditor would be taking in time for understanding the rules improving the system for managing of the risks of nonconformity. In order to ply with much obedience of the new federal and state regulations, the auditor should preserve substantive manuscript in support of the transaction and might be required for exposing the public to the new sort of arrangements.
As per Svanberg and Ohman (2015), the fresh rules would be complying within the market of audit where the competition might be less as the auditor is not being able to compete, even though there is existence of some better alternatives. Somehow, the regulations of the independence requires the new audit firm to immediately stop any sort of incompatible services with auditors independence and in some of the cases need the period prescribed for the purpose of independence.
According to Kang (2014), there is existence of many studies that has been done in recognizing the threat of familiarity on the independence of the auditors. The threat of familiarity takes place when the auditors cooperate on the objectivity front due to their strong establishment with the customers. This was ably supported in a scenario where a family member would be holding on to a susceptible position of the customers of the firms having significant impact on the team conducting the audit task. A close relationship of excessive nature with the client would be bringing in unnecessary trust within the client. Moreover, Yoon, Hoogduin and Zhang (2015) stated that the auditor might to be someone whom can be trusted excessively of the representations of the administration for being thorough in the process of testing them. This is mainly because the auditors within the stage of development are much confident about their knowledge on the client firm. Somehow, the repetitive personality of the long-term commitment between the auditors along with the client leads to discontent and accordingly in underweighting the sign for warning. Some commentators do discuss about the requirement of fresh mind that sometimes leads to better research for the clients.
This theory states about the individuals deriving results from the process of self-classification, offering clients in influencing their auditors to a greater extent. Individuals forms themselves to social groups of multiple nature, these groups are detached organizational classification and can compete with each other, found in different setting with auditors included. From this point social identities have the ability in influencing the thinking way along with the process of decision making for the individuals, with individuals taking on the values of the group and standards (Duellman, Hurwitz and Sun 2015).
In this regard, the theory predicts which employees of the audit firm are having lots of contact with one particular client would be identifying with the ad of the client. This is mainly being applied on the auditors who have been working for longer epoch of time with the same clients. In all probability it would be determining the auditors with their clients as they know the businesses of the clients along with the process of accounting with chances are they may even need to put up with the options of employment. Auditors have the ability in identifying with their profession, their organization and their clients and that the theory of social identity forecasts these numerous identifications (Samaha, Khlif and Hussainey 2015).
The audit quality and the discernment of the quality of audit have been taken in as two different concepts. For keeping the distinction between among these two perceptions there has been us age of factors like ‘reputation’ and monitoring strength’ for referring to the audit quality of perceived nature. The monitoring strength helps in impacting and preserving the information quality within the financial nature. The auditor’s monitoring strength can be calculated via the components of the quality of audit that are auditor’s competence degree along with independence (Griffith 2015).
The auditor’s repute can influence the credibility that is being perceived by the stakeholders related to the auditors. The reputation of the auditor is certainly difficult to scrutinize or measure for the fact they are generally based on the beliefs of the users. The frameworks of audit quality incarcerate the existing relationship between the components of audit quality, products of the same along with the influences over information within the statements of financial nature. The ‘monitoring strength’ factor assists in impacting and handling of the information quality within the financial statements (Almer, Philbrick and Rupley 2014).
Auditing plays an important role in plummeting both: asymmetry of information through empirical confirming of the validity of the financial statements along with the agency issues. The conflict of principal-agent relationship is being illustrated in the agency theory, where the owner depicted as principal lack any reasons in believing their managers depicted as agents because of the contradictory motives and information asymmetries. Information irregularity generally deals with the study of decisions within the transactions where one of the parties contains more information than that of the other (Epinosa-Pike and Barrainkua 2016). The motives of contradictory nature like the financial rewards, opportunities within the labor markets along with associations with the other parties not unswervingly related to the principal can, for instance, outcome for agents in being more optimistic about the performance economically of an entity instead of the performance of overall company. Motivations that are differed along with information asymmetry diminish the information reliability of information causing breach of trust that the principles would be having on their agents. Therefore, the auditors as the third party used to endeavor in aligning the interests of the agents with the principals and letting them to estimate and administer the agents’ behavior and strengthening their trust on the agents. This, however, brings in the fresh concept of auditors being the agents that generally leads to breach of trust, threats towards independence and impartiality. While performing an audit they are generally acting as agents for the principals and this association gives rise to similar sort of issues of faith and assurance as the relationship of director-shareholder, rapid questions about the one doing the auditing (Koren, Kosi and Valentincic 2014).
Agents might be reliable without added incentives in aligning the interest or evaluating the strategies like augmented regulation. However, the model of simple agency would advocate that agents are stated to be generally untrustworthy as managers; auditors would be having their own interests along with certain motives. Independent auditor from the Board of Directors is of immense significance to the shareholders and important factor in delivering of high quality audit (Ege 2014).
The audit value is generally been observed if the two eminence mechanisms are present, independence and competence. An audit that is been proficiently undertaken but not independent of the amounts of management to an audited financial report that is nothing more than the meager management representations. Under such circumstances the audit does not lower the risk of information and is not being valued by the market for accessing information, be it equity, debt or certain other markets relying on financial information (Schroeder 2015).
Where the audit is stated to be independent of management but not enough competent, then the verification of the financial report is being blemished due to lack of competence. For that same it still does not lower the amount of risk pertaining with information and hence the affirmation of the management remains the extensive information to the market. The audit does not limit the risk of information in either of the case where it is autonomous of the management but not capable or where it is proficient but not sovereign of the management. The existence of both the ability and independence are obligatory conditions for the audit to be something of value adding good where one cannot be the substitute for the other (Azizkhani, Monroe and Shailer 2013).
It is often been said that the audits are frequently successful and in general, the auditors execute their functions in the most diligent and professional mode. Auditors are stated to be intelligent along with being highly professional in seeking to generate a competent audit of independent nature. In most of the cases, it becomes difficult in verifying the competency of the independent audits produced as it is rare for the independence of the audit to be tested in rigorous manner (Carcello and Li 2013). The only situation where a complete assessment of the audit’s quality takes place in a public field is when an auditee experience major financial anguish. Under the circumstances of the failure of corporate there are incentives for the persons outside the association in rigorously testing the independence and competency of audit. The existence of hundreds of business failures every year, it is significant in noting the fact that only in small alternative of these failures that an auditor is suspected of not having completed a competent audit in independent fashion (Eilifsen and Knivsfla 2013).
In respect to the allegations of the failure of audit there are two areas where allegations are being made, these two areas have been following the two standard auditing pillars: competence and independence. With due regards to the defense mechanisms related to competence, it is generally common for the auditors in obtaining services of a different auditor for reviewing of the working papers along with other documentation related to audit. Through this a judgment would be reached whether the process of audit has been rational and executed proficiently (Titus, Muturl and Kabiru 2014). With reference to the concerns of independence, it is not that uncommon for the review of the audit in attempting to cover any issues related to independence. The judgments that are being made in respect to independence are mainly in-house. The most disturbing fact is that the identification of the threats to independence, determining of the unusual action courses along with the final judgment related to the decisions concerning independence are being made regularly by persons within the audit firm having much commercial curiosity in the decision outcome (Ali and Nesrine 2015).
Putting in simple form, auditors do have mechanisms and procedures in defending the accusations of lack in competence. However, they emerge in having few, if at all any, efficient defenses in lieu of lack of independence accusations. Competition has been recognized as the most significant environmental change or the external factor impacting the auditor independence. Firms that have been operating in an environment that is intensely competitive might be having difficulty in lingering independent since the client can easily get hold of the services of a new auditor. A number of the empirical studies have been able to prove that the high echelon of competition within the audit firm has resulted in less auditor independence (Albeksh 2016).
Researchers like Thornton and Shaub (2014) have been able to conduct primary research for investigating the auditor’s independence. The variables that have been used by the authors within this research is the audit fees size, audit firms working in highly competitive work environment, audit firms who have been providing service to a given client for longer period of time along with the audit committee’s non-existence. This study endeavors in investigating the determinants of the independence of the auditor as being perceived by the accountants of Malaysia making use of the survey related to self-administered mail. According to the researcher, the findings of the research depicts the fact that the audit size is being viewed as the most essential ingredient from the four variables having an impact on the independence of auditors which is quite similar to the study conducted in Malaysia on the credit officers, where that ingredient has been viewed as the least important factor. This study shows that only from the perspective of the Malaysian accountant and not taking into consideration from the global perspective. However, it has been seen that the other researches on the same subject matter has come with the same findings same as this study. So it can be concluded that the audit fee generally affects more on the independence of the auditor among all the factors as stated above.
A study by Gerakos and Syverson (2015) has been conducted for the purpose of studying in investigating the factors having an impact among the independence of the auditor along with the accountability factor. The sampling population for this research study was being conducted in Kenya on the KTDA associated Tea Factories. The data for this research was being gathered by the use of the Statistical Package for Social Science in dissecting the polls that would be made use of in gathering relevant information. The variables that have been taken into consideration within this research study is determining the factors of encouraging the independence of the auditors and focusing on their accountability factor. Descriptive survey design was selected in going along with the primary data analysis which was done through the process of questionnaires, interviews and observations. The outcome of the result states the fact that bulk of the respondents agreeing to the fact that the size of the audit firm has much bigger impact on the independence of the auditors. Even though these studies have major impact on the independence of the auditors taking in size of the audit firm as per the outcome that has considered only the Kenyan factories and not the tea factories existing globally. On the other hand, it has been argued on the fact that audit fees have been the most important ingredient that persuades the independence of the auditors.
A study was been prepared for investigating the knowledge spillover through examination of the existing relationship between the services of non-audit nature and audit fees. The sample takes in the observations of 600 firms from the financial announcement of the listed public organizations that have been obtained from the period from 2007 to 2009 (Kend, Houghton and Jubb 2014). The affiliation between the non-audit and audit fees has been tested through the calculating of the other variables making use of the regression analysis. The study took into account the non-audit services that report an affirmative relationship with the fees of audit. In this research study the non-audit services have been confined to three segments, recognizing with the related audit, consulting and taxation, along with varied services. The result demonstrated that the existing relationship between the audit level and non-audit fees do not oscillate as being indicated by the non-audit services. Such services have some sort of positive connection with the fees of the audit. The monitoring of the three classes of replicating the services of non-audit established only the recurring of the audit related services of non-audit. This study takes into account the fact that the non-audit services do not have much impact on the fees of the audit (Geoff and Salihovic 2016).
On a totally different study, Tesfamichael (2016) have investigated the impacts of the five selected variables on the PAI of the open and non-open bookkeepers in Malaysia. They are in the habit of using the exploratory outline. Results have been demonstrating a generous review received from a single customer that is the most indispensable variable without delaying the PAI’s hindrance. The non-pivot of the firms under review is not an overwhelming constituent. The development of the panels of review is being found based on the concrete positive consequence on developing the freedom of the examiner, while the constructive effect of revealing of the non-review charges is much lesser. This current study would be supplementing the study conducted by Gerakoz and Syverson (2015) related to its commitment for information on the bookkeepers freedom that was attained 20 years back.
The audit firms that are of bigger nature belongs mostly to the group auditors so that they are less susceptible to the independent loss of offices that are dependent on the particular clients. It may increase the audit practices that pose a danger in the loss of independence so that it can help in increasing a proper relationship between the clients as well. The audit offices try to provide their services to the clients by managing the services so that it can help in building common interests between the client and the auditor (Ali and Nesrine 2015).
The factor of independence among the auditors is also affected due to the services that they provide, which are not related to auditing. According to recent studies, it can be seen that the association between the independence and the fees of the auditor for the non-audit services have increased to a great extent, which helps in understanding the effects on the independent factors of the auditors (Thronton and Shaub 2014). Apart from the auditing services, the auditors provide services like bookkeeping and act as management consultants so that it can help in the development of the common interests between the clients and the auditors. The auditors also do the accounting works for some of their clients, which help them in building the relationship with the clients in a better way. The non-audit services also help in increasing the quality of the audit so that it can help in getting a better understanding of the characteristics of the clients so that the risks that are present in auditing can be identified (Titus, Muturl and Kabiru 2014).
According to Schroeder (2015), the duration of the connection between the independence of the auditors and and the clients depend on two opinions. Firstly, it leads to the betterment of the services between the auditor and the client, as the knowledge between the two can be passed through an effective network. The other opinion is that the duration of the relationship may have negative impacts as well, which may lead to the consolidation of the relationship on a personal manner.
The authors Carcello and Li (2013) stated that the factor of competition plays an important role in affecting the independent factor of the auditors, as they are of the fear that they might lose the customers if the financial statements are done in a faulty manner. To maintain equilibrium, the fees taken for the audit acts as a challenge, as the intense competition may lead to the losing out on the clients due to a high amount that is taken as well-known auditors.
This chapter will deal with the method that has been selected so that the particular study of research can be done in a proper manner. The researcher will explain all the methodological tools that are present and will provide the justification for each method, which has been taken up in the research (Bauman, Cross and Walker 2013). This chapter has helped the researcher in laying the foundation for the different tools that are present in methodology in a proper manner and has defined them as well. It will also mention the methodological tools that have helped the researcher in carrying out research based on the aims and objectives taken in the research process. This chapter will provide an insight on the different philosophies, designs, approaches along with the method of data collection and analysis of it so it can be conducted in an efficient manner (Mackey and Gass 2015).
|
Methodological tool |
Selected methodological tool |
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Research Design |
Descriptive |
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Research Philosophy |
|
|
Research Approach |
Deductive |
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Sampling Technique |
Random probability sampling technique |
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Sample Size |
100 |
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Data Collection process |
Survey |
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Data Analysis process |
SPSS |
Research Outline
(Source: Created by Author)
The researcher has mentioned clearly the choice of the tools that are present in methodology, which will be taken up for the process of the research. The researcher has taken up the positivism philosophy, descriptive design, strategy that is based on survey research and the approach that is deductive in nature. Moreover, the researcher has taken primary method of collecting the data by collecting the responses by survey from different firms, which will be analyzed through the SPSS tool. The researcher has later on went on to state the justification as well for the different methodological tools that has been taken up in the process of research (Taylor, Bogdan and DeVault 2015).
Positivism, interpretivism and pragmatism are some of the commonly used philosophies that are taken up by the researcher in conducting the process of the research. The philosophy of interpretivism is where the researcher searches for opportunities so that the different point of views along with the opinions of the individuals can be taken up regarding the topic. This philosophy allows the researcher in contrasting and comparing the different views along with the mindsets and provides recommendations of the different perceptions that have been taken up (Mackey and Gass 2015). This particular philosophy allows in proceeding with the observations that are significant, as the focus is entirely on the human nature. This allows the researcher in developing a wider concept and idea regarding the research topic by analyzing and evaluating the past as well as the future data. On the contrary, the viewpoint that is based on positivism helps the researcher in carrying out the observations that are quantifiable in nature, which makes the process of the research more scientific in nature (Glesne 2015). Due to this, the scientific testing can help in verifying and validating this particular philosophy. Nevertheless, the researcher has limited himself to collection of data and interpreting it based on the philosophy that is positivism in nature. The philosophy known as pragmatism is based on the combined nature of both the above discussed philosophies. Therefore, the research can be conducted in meaningful manner, as the observations can be quantified in this philosophy (Taylor, Bogdan and DeVault 2015).
The researcher has used the positivism philosophy for the current process of research, as it helped the examiner to prove the objectives and the aims, which are present for the research. It will help the researcher in implying the approaches that are based on science by using the factual data. Moreover, the use of this philosophy will provide the researcher an opportunity so that the data can be analyzed in a scientific and statistical manner. Therefore, the researcher will be able to analyze the viewpoints and the opinions in a statistical manner regarding the factors that result in the independent working conditions of the auditors.
The inductive and the deductive approaches are the two common forms of approaches that are used in conducting the research process. The approach, which is inductive can be cleared as the apparatus that is used for methodological purposes, which helps the examiner in seeing new patterns and observations that is conducted by the researcher. Therefore, the emphasis of the researcher is on developing the theories and concepts, which is made on the remarks for conducting the process of research (Silverman 2016). This result in shifting the focus of the researcher towards the observations that is meaningful, which will help in conducting the analysis through a better manner. These results in the quality of the study to be hampered, as the researcher has to focus on proving the questions that have been taken up in the research by properly describing the features and phenomenon that are associated with the aims that is present in the process of research. On the contrary, the deductive approach is the process that enables the researcher in proving the aims and the objectives that has been taken up in the research by referring to the concepts and the theories that are relevant in nature (Brinkmann 2014). Thus, deductive approach helps the researcher in referring to the various literature and the theories and concepts that are present in it. The meaningful observations are based on the literature that is already present along with the different concepts so that it can help in providing opportunities to achieve the aims and objectives that have been taken up in the research process in a successful manner. Additionally, this approach goes better with the positivism philosophy because the researcher can interpret the analysis that has been conducted by collecting the data and comparing it with the existing concepts and literature (Vaioleti 2016).
The researcher will be using the deductive approach, as it goes with the positivism philosophy. The selection of this approach helps the researcher in supporting the findings of the analysis through statistical manner in considering the factors that may lead to the independence of the auditors within the organizations. Moreover, the researcher will be helpful, as the information can be transformed in a proper way and align the data with the aims and objectives taken in the research study.
Descriptive, explanatory and exploratory are the widely used designs that are taken up for the purpose of research while completing the research process. The exploratory design for the research is the tool used in the methodological process, which helps the researcher in testing the hypothesis that has been taken up along with that of the objectives and aims of the research process. Due to this factor, the researcher will be able to use the relevant concepts, theories and literature, which will help him in proving the hypothesis along with the aims and the objectives so that the questions taken up for the research can be answered efficiently (Flick 2015). Therefore, the exploratory design helps the researcher in referring to the information and the data that are relevant so that the research can be conducted in a successful manner. On the contrary, the explanatory type of research design is the tool that helps the researcher in explaining the incidence through a specific phenomenon (Dumay and Cai 2015). This research design helps the researcher in providing justification of the event along with the incidence present in the process of research. The descriptive type of research design combines the features that are present in explanatory and the exploratory type of research design. In this design approach, the researcher proves the hypothesis taken up in the research process with respect to the aims and objectives while explaining the incident that happens in the process of research (Smith 2015).
The current process of the research will be based on the design that is descriptive in nature. This will help the researcher in explaining the different concepts and theories that are present in the factor of independence among the auditors. Moreover, the research design that is descriptive in nature will also help the researcher in explaining the various incidence that has been present in the present along with the likelihood of these occurrences happening in the future as well. Additionally, it will also help the researcher in understanding the effects and the causes of the rationale that is present in the research and clarifying it as well.
Analysis of case study, interviews and surveys and the action research are some of the most commonly used strategies for the process of the research to be conducted. The research that is based on the case study analysis is a tool taken up in the methodology by the researcher, which provides opportunities to the researcher in referring to the information that is already present regarding the topic of the research (Panneerselvam 2014). Due to this, the researcher can base their entire process of the researcher by referring to the information and the case studies that are relevant in nature. On the contrary, action research is the tool of methodology that helps in finding the issues, which are there in the research topic (Matthews and Ross 2014). This helps the researcher in identifying the the issues that are present within the research and justifying it with the help of proper solutions. With respect to the strategy of survey research, the respondents are not allowed to share their personal opinions and in the interview strategy the researcher has the liberty to choose the individuals for getting the answers, which helps in understanding the objectives present in the research (Gast and Ledford 2014).
The research is done with the help of survey strategy, as it will enable the researcher in gathering the data from the auditors regarding the independent factors that influences them. It will provide an opportunity to the researcher in comparing and contrasting their perspectives so that the research can be developed in a better manner. Additionally, the collection of the data from the auditors will allow the examiner in getting the relevant information so that the objectives in the study can be dealt with efficiently.
The strategy of the research is based on the samples and the technique that will be used for sampling by the researcher. The sampling techniques can be classified as probability and non-probability technique, as these are the tow widely used techniques taken up by the researcher for the research process to be conducted. The probability technique of sampling is defined as the type that provides equal chances for the participants in being selected as the sample within the process of collecting the data (Neuman and Robson 2014). Therefore, within the entire population, the sampling that is based on probability will ensure that the participants have an equal chance of being selected in the process of data collection. Most of the participants under this technique is selected in a random manner. On the contrary, the non-probability technique of sampling is the sampling that does not provide an equal chance to the participants that have been selected from the entire population to be a part of the process of data collection (Lushey and Munro 2015). Therefore, the researcher has the liberty to select the respondents by judging their suitability with respect to the topic of the research. In the non-probability technique of sampling, the researcher can develop a better understanding from the perspective of the respondents and the interpretation of the data can be done accordingly so that the aims and objectives of the research can be fulfilled (Tarone, Cogen and Gass 2013).
This research will be based on the probability technique of sampling, as it will help the researcher in gathering the data from the auditors regarding the independent factors that influences them. Moreover, this technique will help in providing equal chances to the respondents in being selected within the process of data collection. Thus the researcher has selected 50 auditors of the various firms that are present within the country.
The use of the primary and secondary methods is the two common forms of collection of data techniques that is used by the researcher in conducting the process of the research. The use of articles, internet and books are considered to be secondary sources, which helps the researcher in developing a better understanding regarding the theories, concepts and the various patterns that are associated with the topic of the research for its conduction in a successful manner. the collection of the primary data on the other hand is the process through which the data is collected from an exact population (Bauer 2014). The quantitative and the qualitative method are the two ways through which the researcher can collect the data in a primary manner. The qualitative way of collecting the data helps the researcher in maintaining the quality for the data that has been collected. In this method, the researcher will be able to judge the suitability of the topic in the research and communicate it in an individual manner. Therefore the qualitative way of collecting the data will help the researcher in developing better understanding regarding the various point of views and share the opinions of the respondents without any obstacles. The quantitative method of collecting the data helps the researcher in emphasizing on the quantity that is present among the data that has been collected (Tuohy et al. 2013). This leads to the fact that the researcher has to collect the data in a specific population. After the data has been collected, the researcher will use the perspective of the respondents in an exact agenda so that the analysis can be conducted statistically. Moreover, the respondents are forbidden from distributing their own opinions and the response has to be recorded according to the options that have been provided by the researcher (Choy 2014).
The current process of research will be based on the primary quantitative process of collecting the data by the researcher, as it will help in the collection of the responses from the auditors regarding the factors of independence in the Malaysian context. Moreover, the researcher will be using the secondary sources as well such as journals, internet and books for conducting the review of literature in a proper manner.
The collection of data through a quantitative manner will help the researcher in achieving the aims and objectives that has been taken up in the process of the research. The analysis can be done using various methods such as graphs, statistical analysis, charts and bars. The statistical analysis is mainly preferred in the quantitative data, as it helps the findings to be more specific and accurate in nature (Reynolds et al. 2014).
The researcher will be using SPSS, which is a software that is used for statistical analysis. The researcher will be able to analyze the data that has been gathered so that it can help in conducting the cross-tabulation in a non-batched and batched manner. This will help the researcher in gathering the data in an accurate manner, which can be summarized and presented through percentages and frequencies.
The researcher has to abide and follow the ethical considerations while the process of research is being conducted, which helps in the overall success of the research. The researcher will keep the data and the information confidential provided by the respondents confidential so that it does not get leaked. This will prohibit the researcher in disclosing the identity of the respondents through the study of the research. Moreover, the identity of the respondents can only be shared by the researcher with their permission and the respondents will not be forced by the researcher in taking part in the process of research. The information that will be collected by the researcher will be used for academic purpose only and not for commercial use. The researcher has to ensure that the responses are only collected based on the aim and objectives that has been taken up in the research from original sources. In addition to this, the researcher is not allowed to manipulate the data that has been collected for completing the process of research in a successful manner.
This chapter deals with the various methodological tools that is available to the researcher so that the process of research can be conducted by providing the justification of the tools that has been taken up for this research process. The use of the justified tools of methodology will help the researcher in collecting the data from the auditors so that their opinions and viewpoints can be recorded regarding the factor of independence in the Malaysian context.
|
What is your gender? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Male |
37 |
74.0 |
74.0 |
74.0 |
|
Female |
13 |
26.0 |
26.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
|
How many years of experience do you possess? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Less that 1 year |
9 |
18.0 |
18.0 |
18.0 |
|
1.1-3 years |
30 |
60.0 |
60.0 |
78.0 |
|
|
More than 3 years |
11 |
22.0 |
22.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
The frequency chart that has been shown above shows the relationship between the gender of the respondents and the number of experience that they have with respect to years within the industry. It can be seen that most of the male employees have an experience between 1-3 years, which shows that they have a good knowledge regarding the auditing sector within the country.
|
What is your gender? * How many years of experience do you possess? Cross tabulation |
||||||
|
How many years of experience do you possess? |
Total |
|||||
|
Less that 1 year |
1.1-3 years |
More than 3 years |
||||
|
What is your gender? |
Male |
Count |
7 |
24 |
6 |
37 |
|
% within What is your gender? |
18.9% |
64.9% |
16.2% |
100.0% |
||
|
% within How many years of experience do you possess? |
77.8% |
80.0% |
54.5% |
74.0% |
||
|
% of Total |
14.0% |
48.0% |
12.0% |
74.0% |
||
|
Female |
Count |
2 |
6 |
5 |
13 |
|
|
% within What is your gender? |
15.4% |
46.2% |
38.5% |
100.0% |
||
|
% within How many years of experience do you possess? |
22.2% |
20.0% |
45.5% |
26.0% |
||
|
% of Total |
4.0% |
12.0% |
10.0% |
26.0% |
||
|
Total |
Count |
9 |
30 |
11 |
50 |
|
|
% within What is your gender? |
18.0% |
60.0% |
22.0% |
100.0% |
||
|
% within How many years of experience do you possess? |
100.0% |
100.0% |
100.0% |
100.0% |
||
|
% of Total |
18.0% |
60.0% |
22.0% |
100.0% |
|
Chi-Square Tests |
|||
|
Value |
df |
Asymp. Sig. (2-sided) |
|
|
Pearson Chi-Square |
2.792a |
2 |
.248 |
|
Likelihood Ratio |
2.589 |
2 |
.274 |
|
Linear-by-Linear Association |
1.573 |
1 |
.210 |
|
N of Valid Cases |
50 |
||
|
a. 2 cells (33.3%) have expected count less than 5. The minimum expected count is 2.34. |
The Chi Square test by Pearson helps in finding out the statistical association between the dependent and the independent variables. It can be seen that the result from the test came to be .248 where as the minimum value that was expected from the test was 2.34. This shows that there is no statistical association between the gender and the years of experience. It can be stated that both the genders have an equal chance of having the same number of experience within the industry.
|
What is your level in the audit firm? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Partner |
13 |
26.0 |
26.0 |
26.0 |
|
Senior Auditor |
18 |
36.0 |
36.0 |
62.0 |
|
|
Assistant |
19 |
38.0 |
38.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
|
What other services do you provide to the clients? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Management services |
17 |
34.0 |
34.0 |
34.0 |
|
Secretarial services |
20 |
40.0 |
40.0 |
74.0 |
|
|
Tax consulting services |
13 |
26.0 |
26.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
The above frequency table shows the relationship between the level of the employees that they maintain in the audit firms and the other services that they provide to the clients so that they can be retained within the organization. It can be seen that most of the assistants in the auditing firms provide secretarial services to their clients so that the level of trust can be built between them.
|
What is your level in the audit firm? * What other services do you provide to the clients? Cross tabulation |
||||||
|
What other services do you provide to the clients? |
Total |
|||||
|
Management services |
Secretarial services |
Tax consulting services |
||||
|
What is your level in the audit firm? |
Partner |
Count |
2 |
8 |
3 |
13 |
|
% within What is your level in the audit firm? |
15.4% |
61.5% |
23.1% |
100.0% |
||
|
% within What other services do you provide to the clients? |
11.8% |
40.0% |
23.1% |
26.0% |
||
|
% of Total |
4.0% |
16.0% |
6.0% |
26.0% |
||
|
Senior Auditor |
Count |
7 |
6 |
5 |
18 |
|
|
% within What is your level in the audit firm? |
38.9% |
33.3% |
27.8% |
100.0% |
||
|
% within What other services do you provide to the clients? |
41.2% |
30.0% |
38.5% |
36.0% |
||
|
% of Total |
14.0% |
12.0% |
10.0% |
36.0% |
||
|
Assistant |
Count |
8 |
6 |
5 |
19 |
|
|
% within What is your level in the audit firm? |
42.1% |
31.6% |
26.3% |
100.0% |
||
|
% within What other services do you provide to the clients? |
47.1% |
30.0% |
38.5% |
38.0% |
||
|
% of Total |
16.0% |
12.0% |
10.0% |
38.0% |
||
|
Total |
Count |
17 |
20 |
13 |
50 |
|
|
% within What is your level in the audit firm? |
34.0% |
40.0% |
26.0% |
100.0% |
||
|
% within What other services do you provide to the clients? |
100.0% |
100.0% |
100.0% |
100.0% |
||
|
% of Total |
34.0% |
40.0% |
26.0% |
100.0% |
|
Chi-Square Tests |
|||
|
Value |
df |
Asymp. Sig. (2-sided) |
|
|
Pearson Chi-Square |
3.928a |
4 |
.416 |
|
Likelihood Ratio |
4.064 |
4 |
.397 |
|
Linear-by-Linear Association |
.654 |
1 |
.419 |
|
N of Valid Cases |
50 |
||
|
a. 4 cells (44.4%) have expected count less than 5. The minimum expected count is 3.38. |
It can be seen that the Pearson test of Chi Square helps in finding the statistical association between the variables that have been taken up for the analysis. It can be seen that the result of the test has come to be .416 where as the value that was being expected at a minimum level had to be 3.38. This shows that there is no statistical association between the variables. It can be stated that the employees of other level as well can provide various services such as management and tax consulting services.
|
What is your level of education? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Bachelors |
23 |
46.0 |
46.0 |
46.0 |
|
Masters |
21 |
42.0 |
42.0 |
88.0 |
|
|
PhD |
6 |
12.0 |
12.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
|
To what extent does competition affect your business? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
High |
22 |
44.0 |
44.0 |
44.0 |
|
Moderate |
22 |
44.0 |
44.0 |
88.0 |
|
|
Low |
6 |
12.0 |
12.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
The above frequency table shows the relationship between the level of education that is present among the employees along with the factor of competition that can affect the business of the audit firms. It can be seen most of the auditors holding a bachelor degree have agreed that the competition varies from high to moderate.
|
What is your level of education? * To what extent does competition affect your business? Cross tabulation |
||||||
|
To what extent does competition affect your business? |
Total |
|||||
|
High |
Moderate |
Low |
||||
|
What is your level of education? |
Bachelors |
Count |
13 |
8 |
2 |
23 |
|
% within What is your level of education? |
56.5% |
34.8% |
8.7% |
100.0% |
||
|
% within To what extent does competition affect your business? |
59.1% |
36.4% |
33.3% |
46.0% |
||
|
% of Total |
26.0% |
16.0% |
4.0% |
46.0% |
||
|
Masters |
Count |
7 |
11 |
3 |
21 |
|
|
% within What is your level of education? |
33.3% |
52.4% |
14.3% |
100.0% |
||
|
% within To what extent does competition affect your business? |
31.8% |
50.0% |
50.0% |
42.0% |
||
|
% of Total |
14.0% |
22.0% |
6.0% |
42.0% |
||
|
PhD |
Count |
2 |
3 |
1 |
6 |
|
|
% within What is your level of education? |
33.3% |
50.0% |
16.7% |
100.0% |
||
|
% within To what extent does competition affect your business? |
9.1% |
13.6% |
16.7% |
12.0% |
||
|
% of Total |
4.0% |
6.0% |
2.0% |
12.0% |
||
|
Total |
Count |
22 |
22 |
6 |
50 |
|
|
% within What is your level of education? |
44.0% |
44.0% |
12.0% |
100.0% |
||
|
% within To what extent does competition affect your business? |
100.0% |
100.0% |
100.0% |
100.0% |
||
|
% of Total |
44.0% |
44.0% |
12.0% |
100.0% |
|
Chi-Square Tests |
|||
|
Value |
df |
Asymp. Sig. (2-sided) |
|
|
Pearson Chi-Square |
2.756a |
4 |
.599 |
|
Likelihood Ratio |
2.770 |
4 |
.597 |
|
Linear-by-Linear Association |
1.918 |
1 |
.166 |
|
N of Valid Cases |
50 |
||
|
a. 5 cells (55.6%) have expected count less than 5. The minimum expected count is .72. |
The result of the Chi Square test has come to be .599 where as the minimum value that was expected from the test had to be .72. This shows that there is no statistical association between the level of education and the factor of competition that can have an impact on the auditing business. It can be stated that the other level of education that is masters and PhD are also of the mentality that the competition in the audit market can be high to moderate as well.
|
What is your age? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Less than 25 |
23 |
46.0 |
46.0 |
46.0 |
|
26-40 |
20 |
40.0 |
40.0 |
86.0 |
|
|
41 and above |
7 |
14.0 |
14.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
|
What other services do you provide to the clients? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Management services |
17 |
34.0 |
34.0 |
34.0 |
|
Secretarial services |
20 |
40.0 |
40.0 |
74.0 |
|
|
Tax consulting services |
13 |
26.0 |
26.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
The above frequency table shows the relationship between the age of the auditors and the other services that needs to be provided to the clients so that it can help them in lessening the competition in the market. It can be seen that the auditors who are less than the age of 25 years have agreed to the fact that they provide secretarial services to the clients so that it can help in decreasing the competition in the market.
|
What is your age? * What other services do you provide to the clients? Cross tabulation |
||||||
|
What other services do you provide to the clients? |
Total |
|||||
|
Management services |
Secretarial services |
Tax consulting services |
||||
|
What is your age? |
Less than 25 |
Count |
11 |
6 |
6 |
23 |
|
% within What is your age? |
47.8% |
26.1% |
26.1% |
100.0% |
||
|
% within What other services do you provide to the clients? |
64.7% |
30.0% |
46.2% |
46.0% |
||
|
% of Total |
22.0% |
12.0% |
12.0% |
46.0% |
||
|
26-40 |
Count |
5 |
10 |
5 |
20 |
|
|
% within What is your age? |
25.0% |
50.0% |
25.0% |
100.0% |
||
|
% within What other services do you provide to the clients? |
29.4% |
50.0% |
38.5% |
40.0% |
||
|
% of Total |
10.0% |
20.0% |
10.0% |
40.0% |
||
|
41 and above |
Count |
1 |
4 |
2 |
7 |
|
|
% within What is your age? |
14.3% |
57.1% |
28.6% |
100.0% |
||
|
% within What other services do you provide to the clients? |
5.9% |
20.0% |
15.4% |
14.0% |
||
|
% of Total |
2.0% |
8.0% |
4.0% |
14.0% |
||
|
Total |
Count |
17 |
20 |
13 |
50 |
|
|
% within What is your age? |
34.0% |
40.0% |
26.0% |
100.0% |
||
|
% within What other services do you provide to the clients? |
100.0% |
100.0% |
100.0% |
100.0% |
||
|
% of Total |
34.0% |
40.0% |
26.0% |
100.0% |
|
Chi-Square Tests |
|||
|
Value |
df |
Asymp. Sig. (2-sided) |
|
|
Pearson Chi-Square |
4.723a |
4 |
.317 |
|
Likelihood Ratio |
4.910 |
4 |
.297 |
|
Linear-by-Linear Association |
1.478 |
1 |
.224 |
|
N of Valid Cases |
50 |
||
|
a. 3 cells (33.3%) have expected count less than 5. The minimum expected count is 1.82. |
The result of the Chi Square analysis has come to be .317 where as the minimum count that was expected from the test was 1.82. This shows that there is no statistical association between the variables. Thus it can be stated that the auditors belonging to other age groups have stated that they provide other services as well such as management and tax consulting services.
|
What is your level in the audit firm? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Partner |
13 |
26.0 |
26.0 |
26.0 |
|
Senior Auditor |
18 |
36.0 |
36.0 |
62.0 |
|
|
Assistant |
19 |
38.0 |
38.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
|
Do you think that the auditors need to be rotated after a period of time? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Yes |
27 |
54.0 |
54.0 |
54.0 |
|
No |
16 |
32.0 |
32.0 |
86.0 |
|
|
Maybe |
7 |
14.0 |
14.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
The above frequency table shows the relationship between the levels of the auditors that they occupy within the firms and the degree of acceptability that they have regarding the rotation of the auditors after a certain time period. It can be seen that most of the assistants have agreed to the fact that the auditors need to be rotated within the audit firms so that they can help in serving the clients in a better manner.
|
What is your level in the audit firm? * Do you think that the auditors need to be rotated after a period of time? Cross tabulation |
||||||
|
Do you think that the auditors need to be rotated after a period of time? |
Total |
|||||
|
Yes |
No |
Maybe |
||||
|
What is your level in the audit firm? |
Partner |
Count |
4 |
6 |
3 |
13 |
|
% within What is your level in the audit firm? |
30.8% |
46.2% |
23.1% |
100.0% |
||
|
% within Do you think that the auditors need to be rotated after a period of time? |
14.8% |
37.5% |
42.9% |
26.0% |
||
|
% of Total |
8.0% |
12.0% |
6.0% |
26.0% |
||
|
Senior Auditor |
Count |
8 |
7 |
3 |
18 |
|
|
% within What is your level in the audit firm? |
44.4% |
38.9% |
16.7% |
100.0% |
||
|
% within Do you think that the auditors need to be rotated after a period of time? |
29.6% |
43.8% |
42.9% |
36.0% |
||
|
% of Total |
16.0% |
14.0% |
6.0% |
36.0% |
||
|
Assistant |
Count |
15 |
3 |
1 |
19 |
|
|
% within What is your level in the audit firm? |
78.9% |
15.8% |
5.3% |
100.0% |
||
|
% within Do you think that the auditors need to be rotated after a period of time? |
55.6% |
18.8% |
14.3% |
38.0% |
||
|
% of Total |
30.0% |
6.0% |
2.0% |
38.0% |
||
|
Total |
Count |
27 |
16 |
7 |
50 |
|
|
% within What is your level in the audit firm? |
54.0% |
32.0% |
14.0% |
100.0% |
||
|
% within Do you think that the auditors need to be rotated after a period of time? |
100.0% |
100.0% |
100.0% |
100.0% |
||
|
% of Total |
54.0% |
32.0% |
14.0% |
100.0% |
|
Chi-Square Tests |
|||
|
Value |
df |
Asymp. Sig. (2-sided) |
|
|
Pearson Chi-Square |
8.327a |
4 |
.080 |
|
Likelihood Ratio |
8.753 |
4 |
.068 |
|
Linear-by-Linear Association |
6.770 |
1 |
.009 |
|
N of Valid Cases |
50 |
||
|
a. 4 cells (44.4%) have expected count less than 5. The minimum expected count is 1.82. |
The result of the Chi Square test has come to be .080 where as the minimum value that was expected from the test had to ne 1.82. This shows that there is no statistical association between the variables. Thus it can be stated that apart from the assistants, the other level of auditors present within the firms may also agree to the fact that the rotation of the auditors needs to be done within the audit firms.
|
What is your level in the audit firm? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Partner |
13 |
26.0 |
26.0 |
26.0 |
|
Senior Auditor |
18 |
36.0 |
36.0 |
62.0 |
|
|
Assistant |
19 |
38.0 |
38.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
|
Do you think that the maintaining better relationships with the client will help in bringing new clients? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Yes |
23 |
46.0 |
46.0 |
46.0 |
|
No |
15 |
30.0 |
30.0 |
76.0 |
|
|
Maybe |
12 |
24.0 |
24.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
The above frequency table shows the relationship between the position of the auditors that they are working in within the firms and the degree of acceptability regarding maintaining better relationships with the existing clients so that it can help in attracting new clients towards the firms. It can be seen that the assistants in the auditing firm have agreed to the fact that the relationship with the present clients need to be better so that it can help in attracting the new clients towards the audit firms.
|
What is your level in the audit firm? * Do you think that the maintaining better relationships with the client will help in bringing new clients? Cross tabulation |
||||||
|
Do you think that the maintaining better relationships with the client will help in bringing new clients? |
Total |
|||||
|
Yes |
No |
Maybe |
||||
|
What is your level in the audit firm? |
Partner |
Count |
7 |
3 |
3 |
13 |
|
% within What is your level in the audit firm? |
53.8% |
23.1% |
23.1% |
100.0% |
||
|
% within Do you think that the maintaining better relationships with the client will help in bringing new clients? |
30.4% |
20.0% |
25.0% |
26.0% |
||
|
% of Total |
14.0% |
6.0% |
6.0% |
26.0% |
||
|
Senior Auditor |
Count |
9 |
6 |
3 |
18 |
|
|
% within What is your level in the audit firm? |
50.0% |
33.3% |
16.7% |
100.0% |
||
|
% within Do you think that the maintaining better relationships with the client will help in bringing new clients? |
39.1% |
40.0% |
25.0% |
36.0% |
||
|
% of Total |
18.0% |
12.0% |
6.0% |
36.0% |
||
|
Assistant |
Count |
7 |
6 |
6 |
19 |
|
|
% within What is your level in the audit firm? |
36.8% |
31.6% |
31.6% |
100.0% |
||
|
% within Do you think that the maintaining better relationships with the client will help in bringing new clients? |
30.4% |
40.0% |
50.0% |
38.0% |
||
|
% of Total |
14.0% |
12.0% |
12.0% |
38.0% |
||
|
Total |
Count |
23 |
15 |
12 |
50 |
|
|
% within What is your level in the audit firm? |
46.0% |
30.0% |
24.0% |
100.0% |
||
|
% within Do you think that the maintaining better relationships with the client will help in bringing new clients? |
100.0% |
100.0% |
100.0% |
100.0% |
||
|
% of Total |
46.0% |
30.0% |
24.0% |
100.0% |
|
Chi-Square Tests |
|||
|
Value |
df |
Asymp. Sig. (2-sided) |
|
|
Pearson Chi-Square |
1.736a |
4 |
.784 |
|
Likelihood Ratio |
1.773 |
4 |
.777 |
|
Linear-by-Linear Association |
.897 |
1 |
.344 |
|
N of Valid Cases |
50 |
||
|
a. 4 cells (44.4%) have expected count less than 5. The minimum expected count is 3.12. |
The result of the Chi Square test has come to be .784 where as the minimum value for the test that was expected has to be 3.12. This shows that there is no statistical association between the variables. Therefore, it can be stated that the other level of auditors such as senior auditors and partners also agree to the fact that maintaining better relationships with the old clients will help in attracting new clients for the firm as well.
|
What is your age? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Less than 25 |
23 |
46.0 |
46.0 |
46.0 |
|
26-40 |
20 |
40.0 |
40.0 |
86.0 |
|
|
41 and above |
7 |
14.0 |
14.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
|
Do you think that the maintaining better relationships with the client will help in bringing new clients? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Yes |
23 |
46.0 |
46.0 |
46.0 |
|
No |
15 |
30.0 |
30.0 |
76.0 |
|
|
Maybe |
12 |
24.0 |
24.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
The above frequency table shows the relationship between the age of the auditors and the degree of acceptability regarding maintain better relation with the present clients so that it can help in getting new clients in the firm. It can be seen that most of the auditors who are less than the age of 25 years and have agreed to the fact that maintaining better relationship with the existing clients will help in attracting new clients towards the firm.
|
What is your age? * Do you think that the maintaining better relationships with the client will help in bringing new clients? Cross tabulation |
||||||
|
Do you think that the maintaining better relationships with the client will help in bringing new clients? |
Total |
|||||
|
Yes |
No |
Maybe |
||||
|
What is your age? |
Less than 25 |
Count |
9 |
10 |
4 |
23 |
|
% within What is your age? |
39.1% |
43.5% |
17.4% |
100.0% |
||
|
% within Do you think that the maintaining better relationships with the client will help in bringing new clients? |
39.1% |
66.7% |
33.3% |
46.0% |
||
|
% of Total |
18.0% |
20.0% |
8.0% |
46.0% |
||
|
26-40 |
Count |
12 |
2 |
6 |
20 |
|
|
% within What is your age? |
60.0% |
10.0% |
30.0% |
100.0% |
||
|
% within Do you think that the maintaining better relationships with the client will help in bringing new clients? |
52.2% |
13.3% |
50.0% |
40.0% |
||
|
% of Total |
24.0% |
4.0% |
12.0% |
40.0% |
||
|
41 and above |
Count |
2 |
3 |
2 |
7 |
|
|
% within What is your age? |
28.6% |
42.9% |
28.6% |
100.0% |
||
|
% within Do you think that the maintaining better relationships with the client will help in bringing new clients? |
8.7% |
20.0% |
16.7% |
14.0% |
||
|
% of Total |
4.0% |
6.0% |
4.0% |
14.0% |
||
|
Total |
Count |
23 |
15 |
12 |
50 |
|
|
% within What is your age? |
46.0% |
30.0% |
24.0% |
100.0% |
||
|
% within Do you think that the maintaining better relationships with the client will help in bringing new clients? |
100.0% |
100.0% |
100.0% |
100.0% |
||
|
% of Total |
46.0% |
30.0% |
24.0% |
100.0% |
|
Chi-Square Tests |
|||
|
Value |
df |
Asymp. Sig. (2-sided) |
|
|
Pearson Chi-Square |
6.775a |
4 |
.148 |
|
Likelihood Ratio |
7.526 |
4 |
.111 |
|
Linear-by-Linear Association |
.132 |
1 |
.716 |
|
N of Valid Cases |
50 |
||
|
a. 4 cells (44.4%) have expected count less than 5. The minimum expected count is 1.68. |
The result from the test has come to be .148 where as the minimum value that was expected from the test has to be 1.68. This shows that there is no statistical association between the variables. Thus it can be stated that auditors of other ages also agree to the fact that maintaining better relationship with the existing customers can help in attracting new clients to the firm as well.
|
What is your level of income (RM)? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
1000-2000 |
12 |
24.0 |
24.0 |
24.0 |
|
2001-3000 |
15 |
30.0 |
30.0 |
54.0 |
|
|
3001-4000 |
14 |
28.0 |
28.0 |
82.0 |
|
|
Above 4000 |
9 |
18.0 |
18.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
|
What other services do you provide to the clients? |
|||||
|
Frequency |
Percent |
Valid Percent |
Cumulative Percent |
||
|
Valid |
Management services |
17 |
34.0 |
34.0 |
34.0 |
|
Secretarial services |
20 |
40.0 |
40.0 |
74.0 |
|
|
Tax consulting services |
13 |
26.0 |
26.0 |
100.0 |
|
|
Total |
50 |
100.0 |
100.0 |
The above frequency table shows the relationship between level of income of the auditors and the other services that the audit firms need to provide to the clients. It can be seen that the auditors who have an income of RM 2001-3000 have agreed to the fact that they provide services like secretarial services so that it can help in retaining its clients.
|
What is your level of income (RM)? * What other services do you provide to the clients? Cross tabulation |
||||||
|
What other services do you provide to the clients? |
Total |
|||||
|
Management services |
Secretarial services |
Tax consulting services |
||||
|
What is your level of income (RM)? |
1000-2000 |
Count |
6 |
5 |
1 |
12 |
|
% within What is your level of income (RM)? |
50.0% |
41.7% |
8.3% |
100.0% |
||
|
% within What other services do you provide to the clients? |
35.3% |
25.0% |
7.7% |
24.0% |
||
|
% of Total |
12.0% |
10.0% |
2.0% |
24.0% |
||
|
2001-3000 |
Count |
3 |
8 |
4 |
15 |
|
|
% within What is your level of income (RM)? |
20.0% |
53.3% |
26.7% |
100.0% |
||
|
% within What other services do you provide to the clients? |
17.6% |
40.0% |
30.8% |
30.0% |
||
|
% of Total |
6.0% |
16.0% |
8.0% |
30.0% |
||
|
3001-4000 |
Count |
7 |
5 |
2 |
14 |
|
|
% within What is your level of income (RM)? |
50.0% |
35.7% |
14.3% |
100.0% |
||
|
% within What other services do you provide to the clients? |
41.2% |
25.0% |
15.4% |
28.0% |
||
|
% of Total |
14.0% |
10.0% |
4.0% |
28.0% |
||
|
Above 4000 |
Count |
1 |
2 |
6 |
9 |
|
|
% within What is your level of income (RM)? |
11.1% |
22.2% |
66.7% |
100.0% |
||
|
% within What other services do you provide to the clients? |
5.9% |
10.0% |
46.2% |
18.0% |
||
|
% of Total |
2.0% |
4.0% |
12.0% |
18.0% |
||
|
Total |
Count |
17 |
20 |
13 |
50 |
|
|
% within What is your level of income (RM)? |
34.0% |
40.0% |
26.0% |
100.0% |
||
|
% within What other services do you provide to the clients? |
100.0% |
100.0% |
100.0% |
100.0% |
||
|
% of Total |
34.0% |
40.0% |
26.0% |
100.0% |
|
Chi-Square Tests |
|||
|
Value |
df |
Asymp. Sig. (2-sided) |
|
|
Pearson Chi-Square |
13.566a |
6 |
.035 |
|
Likelihood Ratio |
12.964 |
6 |
.044 |
|
Linear-by-Linear Association |
4.114 |
1 |
.043 |
|
N of Valid Cases |
50 |
||
|
a. 9 cells (75.0%) have expected count less than 5. The minimum expected count is 2.34. |
The result from the test has come to be .035 where as the minimum value that was expected from the test has to be 2.34. This shows that there is no statistical association between the variables. Therefore, the auditors belonging to other income levels also feel that services need to be provided to the clients so that it can help in maintaining better relationship.
Conclusion
This part of the chapter allows the researcher in linking the research objectives, which has been taken up for this particular study. It will help the researcher in taking in to consideration the analysis along with the review of literature that has been done so that the recommendations can be provided in a proper manner.
To identify the competitive level among the auditors regarding the independent factors
In the data analysis part it was seen that the researcher had cross tabulated between the variables with respect to the age and other factors that has shown that the level of competition within the audit firms in the Malaysian market is intense. Most of the auditors have to charge fewer amounts as fees so that it can help in retaining the clients for the firm and attract the new clients as well. The other factors such as the size ability and the education level of the auditors also play an important part in determining the level of competition among the firm. According to the analysis of the data, it was seen that the auditors need to provide other services to the clients as well so that it can help the firms in retaining the old clients and form a base of new clients as well.
To identify the factors that lead to independence of the auditors
The literature review has helped in identifying that the factors such as the the personality of the auditors, which helps in attracting the clients towards the firm. The rules and regulations that the auditors follow also help them in attracting the clients, as the proper methods of verifying the financial statements of the companies need to be done so that it will not lead to any frauds. This will help in maintaining the goodwill of the audit firm within the market place. The size of the firm and the number of clients that the firm has helps in attracting new clients in their organization as well so that it can increase its profit margin. The tenure with the clients will help the organization in achieving a better goodwill in the market, as the clients will be able to communicate the level of efficiency of the firm to their friends and relatives and help in bringing more clients for the firms as well.
It can be recommended that the auditors need to provide better attention to the rehabilitation of the of the clients so that the professional and the scientific manner, which will help in making the impact effective in nature will help in raising the competence on a professional level. The process of audit has to be implemented in a proper manner by the auditors in an external manner so that it can help in reviewing the financial statements of the company through an efficient way.
The tenure of the audit firms need to be provided to the client by the auditors so that it can help in associating the firm and the company in a better way, which will help in the identity of the firm in a close manner. The long associations and the audit actions that are less rigorous may help in boosting the level of confidence among the clients. The non-audit fees have to be charged in a competitive manner so that it can help attracting most of the clients towards a particular institution.
The audit firms need to give importance to the clients so that the decisions can be taken in a better manner. The decisions for engaging the audit performances need to be taken by the partners, which may result in the independent behavior of the auditors. The main threat to the independent nature of the auditors is associated with the high level of fees that are charged from the clients, which are considered as barriers in the business of auditing. The fees of the clients have to be kept at a normal rate so that it can help in maintaining a strong power of bargaining amongst the clients.
The auditors need to be rotated on a constant basis so that it can help in improving the factor of independence among the auditors. The rotation of the auditors within the firm will help in reducing the efficiency of the investment when the opinions are absent within them. This will also help in raising the clarity among the clients and the audit firms. The affiliation of the clients with the auditors will help in creating an impact on the quality of audit.
This process of research has been completed successfully and the study can be used as a secondary source of data by other researchers as well. The researches that will be conducted in the future can be done regarding the factors that help in influencing the independence of the auditors, which will be of great help to the researchers in understanding the topic in a better manner. Apart from the literature that has been reviewed, the use of the data within the research can be utilized within the other sectors as well and not meant for the same organization only.
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