The effects of auditors' ethical position, fraud, nepotism and responsibility perceptions on the auditor independence: A study on the independent auditors

This study is an attempt to examine the elements that influence auditors? perception of independence as an issue in auditing which has grown in prominence in recent years. Auditing has gained importance with the studies for Turkish Trade Act and responsibilities of auditors have increased even more. Robust operation of auditing activities is closely related with the independence of auditors before many factors. As the factors that affect independence of auditors are one of the primary issues handled, they have been the subject of a number of studies. However, it is seen that there are a few studies on the factors affecting independence perceptions of auditors especially in Turkey sample. In this study which was carried out following from the lack of studies, aims to examine the relation between auditors? independence perceptions and their ethical position, fault/fraud, responsibility and nepotism perceptions. Data collected via a survey administrated to independent auditors was submitted to analysis using SPSS 16.0 package program and the relation between variables were examined.As a result of analysis, while there was not a significant perceptional relation between idealism dimension of their ethical position perceptions which represents two end points as idealism and relativism and fault/fraud perception of the auditors participating the study, it was found out that there was a negative significant relation for relativist group. This case was also seen in the relation between fault/fraud perception and nepotism perception. As the perception of fault/fraud level in relativist group increased, nepotism tendency decreased. In the investigation for auditor responsibility, the responsibility auditor feels for the other side due to auditing operation decreases since his/her ethical position slips towards idealism. In the relativist group, it increases and it is positively influenced by the nepotism tendency and error/cheat perception. Auditor independence which is the ultimate dependent variable is negatively influenced by responsibility perception and positively influenced by ethical position and fault/fraud perceptions. No direct influence of nepotism perception on auditors? independence perceptions was found.