The connotative meaning of independence in alternative audit contexts: an exploratory study

Wines, Graeme 2006, The connotative meaning of independence in alternative audit contexts: an exploratory study, Pacific accounting review, vol. 18, no. 1, pp. 90-122.

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Title The connotative meaning of independence in alternative audit contexts: an exploratory study
Author(s) Wines, Graeme
Journal name Pacific accounting review
Volume number 18
Issue number 1
Start page 90
End page 122
Publisher Emerald
Place of publication Wellington, N.Z
Publication date 2006
ISSN 0114-0582
2041-5494
Keyword(s) Auditing
Case study
External auditing
Summary This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2006, New Zealand Society of Accountants
Persistent URL http://hdl.handle.net/10536/DRO/DU:30003510

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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