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Perceptions of auditor independence: the moderating role of personality

journal contribution
posted on 1994-10-01, 00:00 authored by Ferdinand GulFerdinand Gul, J S L Tsui
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.

History

Journal

Corporate governance: an international review

Volume

2

Issue

4

Pagination

203 - 209

Publisher

Wiley

Location

Hoboken, N.J.

ISSN

0964-8410

eISSN

1467-8683

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal

Copyright notice

1994, Basil Blackwell Ltd

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