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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 Gul, J S L TsuiThis 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 reviewVolume
2Issue
4Pagination
203 - 209Publisher
WileyLocation
Hoboken, N.J.Publisher DOI
ISSN
0964-8410eISSN
1467-8683Language
engPublication classification
C1.1 Refereed article in a scholarly journalCopyright notice
1994, Basil Blackwell LtdUsage metrics
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