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Field dependence cognitive style as a moderating factor in subjects' perceptions of auditor independence

journal contribution
posted on 1987-05-01, 00:00 authored by Ferdinand GulFerdinand Gul
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.

History

Journal

Accounting & Finance

Volume

27

Issue

1

Pagination

37 - 48

Publisher

Wiley-Blackwell Publishing Asia

Location

Richmond, Vic.

ISSN

0810-5391

eISSN

1467-629X

Language

eng

Publication classification

CN.1 Other journal article

Copyright notice

1987, Accounting and Finance Association of Australia and New Zealand

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