文章基本信息

标题：The Relationship between Independent Auditors and Receiving Financial Facilities
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作者：Mehrdad Sadr Ara ; Mehrdad Sadr Ara ; Hadi Hamdam 等
期刊名称：International Journal of Management Science
电子版ISSN：2375-3757
出版年度：2014
卷号：1
期号：4
页码：58-64
语种：English
出版社：The American Association for Science and Technology
摘要：Trust in relationship is a concept that recently has been studied from different perspectives. Generally, in evaluating customers, creditors and stakeholders pay special attention to certain factors of which audited financial statement is likely the most important one. In this research, we conducted a survey to test our hypotheses. In order to carry out the survey a questionnaire was designed and responses were analyzed using Spearman correlation test and structural equation modeling. The respondents consist of all credit managers in Isfahan private banks. A sample size of 106 questionnaires was received and data were analyzed. The results reveal that the auditors’ reputation and receiving unqualified audit opinion have a positive and significant relationship with credit managers' trust. In addition, the results of structural equation modeling show that credit managers’ trust is highly influenced by factors that affect independent auditors.
关键词：Trust; Creditors; Independent Auditing