Percepción de factores que afectan la independencia del auditor externo: estudiantes y profesionales de auditoría

  • Hans Rojas Universidad de Santiago, Chile
  • Felipe Barra Universidad de Santiago, Chile
  • Camila Mateluna Universidad de Santiago, Chile


The current study aims to describe auditing students and professionals’ perceptions about external auditor independence, considering the restrictive measures brought by legislation. Through a Likert scale, the participants valued diverse variables related to non-audit services, auditor size, client size, client-auditor relation, and rotation and tenure of the auditor. The results agree with similar research in other countries as well as with legislation, showing that the client-auditor relation, auditor tenure, and the provision of non-audit services are perceived to negatively impact on external auditor independence. On the other hand, auditor size and auditor rotation are perceived as factors which improve external auditor independence, whereas there is an indifferent perception on client size. Statistically significant differences between groups were only found on auditor tenure, while additional analysis revealed differences due to professional experience and the number of audit-related lectures hold by the students.


Akpom, U. N., & Dimkpah, Y. O. (2013). Determinants of auditor independence: a comparison of the perceptions of auditors and non-auditors in Lagos, Nigeria. Journal of Finance and Accountancy, 14, 1.
Al-Ajmi, J., & Saudagaran, S. (2011). Perceptions of auditors and financial-statement isers regarding auditor independence in Bahrain. Managerial Auditing Journal, 26(2), 130-160.
Alvin Alleyne, P., Devonish, D., & Alleyne, P. (2006). Perceptions of auditor independence in Barbados. Managerial auditing journal, 21(6), 621-635.
Ashbaugh, H. (2004). Ethical issues related to the provision of audit and non-audit services: Evidence from academic research. Journal of Business Ethics, 52(2), 143-148.
Awa Felix, N. (2015). Auditor independence and the provision of non-audit services–investors’ perspective in Nigeria. European Journal of Accounting Auditing and Finance Research, 3(5), 108-119.
Barkess, L., Simnett, R., & Urquhart, P. (2002). The effect of client fee dependence on audit independence. Australian Accounting Review, 12(28), 14-22
Beattie, V., Brandt, R., & Fearnley, S. (1999). Perceptions of auditor independence: UK evidence. Journal of international accounting, auditing and taxation, 8(1), 67-107.
Brandon, D. M., Crabtree, A. D., & Maher, J. J. (2004). Nonaudit fees, auditor independence, and bond ratings. Auditing: A Journal of Practice & Theory, 23(2), 89-103.
Daniels, B. W., & Booker, Q. (2011). The effects of audit firm rotation on perceived auditor independence and audit quality. Research in Accounting Regulation, 23(1), 78-82.
DeFond, M. L., & Francis, J. R. (2005). Audit research after sarbanes-oxley. Auditing: A Journal of Practice & Theory, 24(s-1), 5-30.
International Ethics Standards Board of Accountants. (2009). Código de Ética para Profesionales de la Contabilidad. New York, USA: International Ethics Standards Board of Accountants.
Jamieson, S. (2004). Likert scales: how to (ab) use them. Medical education, 38(12), 1217-1218.
Kaplan, S. E., & Mauldin, E. G. (2008). Auditor rotation and the appearance of independence: Evidence from non-professional investors. Journal of Accounting and Public Policy, 27(2), 177-192.
Fernández, M. T., Villanueva, M., Pereira, C. T., & Eira, S. A. (2011). Diferencias en las Percepciones sobre los Factores que afectan a la percepción de Independencia del Auditor. Vigo: Universidad de Vigo.
López Gavira, R., Pérez López, J. Á. P., & Romero García, J. E. R. (2008). La publicación de honorarios de las firmas de auditoría en España: un análisis empírico. Estudios Gerenciales, 24(108), 79-105.
Law, P. (2008). An empirical comparison of non-Big 4 and Big 4 auditors' perceptions of auditor independence. Managerial Auditing Journal, 23(9), 917-934.
Li, C. (2009). Does client importance affect auditor independence at the office level? Empirical evidence from going‐concern opinions. Contemporary Accounting Research, 26(1), 201-230.
Lu, T. (2006). Does opinion shopping impair auditor independence and audit quality?. Journal of Accounting Research, 44(3), 561-583.
Melancon, B. C. (2000). The proposed SEC rule on auditor independence and its consequences. Journal of Accountancy, 190(4), 26.
Mostafa Mohamed, D., & Hussien Habib, M. (2013). Auditor independence, audit quality and the mandatory auditor rotation in Egypt. Education, Business and Society: Contemporary Middle Eastern Issues, 6(2), 116-144.
Ryan, S. G., Herz, R. H., Iannaconi, T. E., Maines, L. A., Palepu, K., Schrand, C. M., ... & Vincent, L. (2001). SEC auditor independence requirements. Accounting Horizons, 15(4), 373-386.
Ruiz-Barbadillo, E., Gómez-Aguilar, N., & Carrera, N. (2009). Does mandatory audit firm rotation enhance auditor independence? Evidence from Spain. Auditing: A Journal of Practice & Theory, 28(1), 113-135.
Rusmanto, T. (2016). Do Audit Firm Size and Their Services Matter on Auditor Independence: A Case of Indonesia. Journal of Business Studies Quarterly, 7(3), 1.
Schmidt, J. J. (2012). Perceived auditor independence and audit litigation: The role of nonaudit services fees. The Accounting Review, 87(3), 1033-1065.
Tackett, J., Wolf, F., & Claypool, G. (2004). Sarbanes-Oxley and audit failure: A critical examination. Managerial Auditing Journal, 19(3), 340-350.
ROJAS, Hans; BARRA, Felipe; MATELUNA, Camila. Percepción de factores que afectan la independencia del auditor externo: estudiantes y profesionales de auditoría. International Journal of Management & Social Studies, [S.l.], v. 1, n. 2, p. 65-82, dic. 2017. ISSN 0719-6644. Disponible en: <>. Fecha de acceso: 21 oct. 2019