Exploring auditor independence: an interpretive approach.

Mohammad Hudaib, Roszaini Haniffa

    Research output: Contribution to journalArticlepeer-review

    28 Citations (Scopus)


    Purpose -- The purpose of this paper is to explore the construction of the meanings of auditor independence (A1) in an oil-rich autocratic state with an ideology straddling liberal market capitalism and Shari'ah (Islamic teachings). Design/methodology/approach -- The concept of A! was explored using Blumer's interactionist approach or the Chicago School of Symbolic Interactionism (CSSI). Multiple methods were adopted in collecting and interpreting data: document analysis, personal professional experience, observation and interviews with auditors in two audit firms in Saudi Arabia. Findings -- Using discourse analysis, the paper demonstrates that auditors construct the meanings of independence in appearance and in fact through their social interactions at three levels: micro (personal self-reflexivity through ethical reasoning and reputation of individual auditor); meso (organisational culture through range of commercial activities and image management) and macro (through political, de
    Original languageEnglish
    Pages (from-to)221 - 246
    JournalAccounting, Auditing and Accountability Journal
    Issue number2
    Publication statusPublished - 2009


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