This research summarizes the data in seven previously published articles examining auditor perceptions on independence, confidentiality, materiality estimates, and underreporting and/or premature sign-off in a European setting. Our sample includes approximately 300 auditors from: Denmark,...

This research examines the importance of previously identified factors (i.e., investor needs, client retention, professional values and obligations, and time budget pressures) on independence in two scenarios. The sample includes of 198 auditors from Big 6 auditing firms located in Denmark,...