Iranian Investor's Perceptions of Auditor Independence In Tehran Stock Exchange

The auditor’s role in society is that of validating the truth and fairness of financial statements. If owners of organizations doubt the auditor’s independence, financial statements will lack credibility. This questionnaire-based study investigated how investors perceive three potentially independence-impairing auditor–client relationships: the joint provision of audit and non-audit services, an audit firm’s economic dependence upon a client and long-term relationships between auditor and client.Data received from investors has been analyzed by Spss software. The results suggest that economic dependence and the provision of non-audit services and long term relationships between the auditor and client, are perceived as great threats to auditor independence