Journal article
Field Dependence Cognitive Style as a Moderating Factor in Subjects' Perceptions of Auditor Independence
Accounting & Finance, Vol.27(1), pp.37-48
1987
Abstract
This paper reports the findings of a laboratory experiment designed to assess the moderating role of field dependence cognitive style in the effects of management consultancy services and qualified audit reports on subjects' perceptions of auditor independence. Using an ANOVA repeated-measures experimental design, 22 accountants were administered a questionnaire which contained four scenarios, each representing one of four possible combinations of levels of the two exogenous variables. To measure levels of confidence in the auditors' independence in each of the scenarios, subjects were requested to respond to a seven-point scale. In addition, subjects were classified as field dependent or field independent on the basis of the Group Embedded Figures Test. Results showed that field dependence cognitive style interacted to moderate the effects of management consultancy services and qualified audit reports on subjects' perceptions of auditor independence. The findings suggest that cognitive style is an important moderating variable that affects subjects' perceptions of auditor independence.
Details
- Title
- Field Dependence Cognitive Style as a Moderating Factor in Subjects' Perceptions of Auditor Independence
- Authors
- Ferdinand A. Gul (Author) - University of Wollongong
- Publication details
- Accounting & Finance, Vol.27(1), pp.37-48
- Publisher
- John Wiley & Sons, Inc.
- DOI
- 10.1111/j.1467-629X.1987.tb00234.x
- ISSN
- 1467-629X
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99678892602621
- Output Type
- Journal article
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