Purpose – The purpose of this paper is to investigate the perceptions of auditor independence between auditors, bank-loan officers, and financial analysts in Bahrain. Design/methodology/approach – This study examines the effect of 41 independence-enhancing and – threatening Factors on the...

Purpose – The purpose of this paper is to investigate the perceptions of auditor independence between auditors, bank‐loan officers, and financial analysts in Bahrain. Design/methodology/approach – This study examines the effect of 41 independence‐enhancing and – threatening Factors on...