Perceptions of Auditor Independence: The Moderating Role of Personality

Ferdinand A. Gul; Judy S.L. Tsui

doi:10.1111/j.1467-8683.1994.tb00079.x

Back

Perceptions of Auditor Independence: The Moderating Role of Personality

Journal article

Peer reviewed

Perceptions of Auditor Independence: The Moderating Role of Personality

Ferdinand A. Gul and Judy S.L. Tsui

Corporate Governance, Vol.2(4), pp.203-209

1994

DOI: https://doi.org/10.1111/j.1467-8683.1994.tb00079.x

Files and links (1)

url

https://doi.org/10.1111/j.1467-8683.1994.tb00079.xView

Published Version

Abstract

This study tests the proposition that tolerance for ambiguity, a personality variable, is a significant moderating variable on the effects of management advisory services (MAS), competition and size of audit firm on bankers' perceptions of auditor independence. Using 41 New Zealand bank officers as subjects and a multifactor ANOVA design, this study found that tolerance for ambiguity moderated the effects of MAS and audit firm size on third party perceptions of auditor independence.

Details

Title: Perceptions of Auditor Independence: The Moderating Role of Personality
Authors: Ferdinand A. Gul (Author) - Chinese University of Hong Kong
Judy S.L. Tsui (Author) - Chinese University of Hong Kong
Publication details: Corporate Governance, Vol.2(4), pp.203-209
Publisher: Wiley-Blackwell Publishing Ltd.
DOI: 10.1111/j.1467-8683.1994.tb00079.x
ISSN: 1467-8683
Organisation Unit: University of the Sunshine Coast, Queensland; School of Business and Creative Industries
Language: English
Record Identifier: 99678893302621
Output Type: Journal article

Metrics

4 Record Views