Dimensions of auditor independence: A pilot study
This paper reports a pilot study of Nigerian stakeholders about their perceptions of the dimensions of auditor independence (AI).The validity and reliability of the instrument was examined through a pilot survey of experts and informed users of financial statements. Data normality was also assessed...
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Canadian Center of Science and Education
2014
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| Online Access: | http://repo.uum.edu.my/17773/1/IJBM%209%206%2072-76.pdf http://repo.uum.edu.my/17773/ http://doi.org/10.5539/ijbm.v9n6p72 |
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my.uum.repo.177732016-04-14T00:23:09Z http://repo.uum.edu.my/17773/ Dimensions of auditor independence: A pilot study Tahir, Fatima Alfa Md. Idris, Kamil Zainal Affrin, Zaimah HF5601 Accounting This paper reports a pilot study of Nigerian stakeholders about their perceptions of the dimensions of auditor independence (AI).The validity and reliability of the instrument was examined through a pilot survey of experts and informed users of financial statements. Data normality was also assessed using SPSS 18 software.The results affirm the instrument’s validity and reliability and the sample data showed reasonable normality.The study explored and validated an instrument of both dimensions of auditor independence which have often been examined only in exclusion by prior studies. Canadian Center of Science and Education 2014 Article PeerReviewed application/pdf en http://repo.uum.edu.my/17773/1/IJBM%209%206%2072-76.pdf Tahir, Fatima Alfa and Md. Idris, Kamil and Zainal Affrin, Zaimah (2014) Dimensions of auditor independence: A pilot study. International Journal of Business and Management, 9 (6). pp. 72-76. ISSN 1833-3850 http://doi.org/10.5539/ijbm.v9n6p72 doi:10.5539/ijbm.v9n6p72 |
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English |
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HF5601 Accounting |
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HF5601 Accounting Tahir, Fatima Alfa Md. Idris, Kamil Zainal Affrin, Zaimah Dimensions of auditor independence: A pilot study |
| description |
This paper reports a pilot study of Nigerian stakeholders about their perceptions of the dimensions of auditor independence (AI).The validity and reliability of the instrument was examined through a pilot survey of experts and informed users of financial statements. Data normality was also assessed using SPSS 18 software.The results affirm the instrument’s validity and reliability and the sample data showed reasonable normality.The study explored and validated an instrument of both dimensions of auditor independence which have often been examined only in exclusion by prior studies. |
| format |
Article |
| author |
Tahir, Fatima Alfa Md. Idris, Kamil Zainal Affrin, Zaimah |
| author_facet |
Tahir, Fatima Alfa Md. Idris, Kamil Zainal Affrin, Zaimah |
| author_sort |
Tahir, Fatima Alfa |
| title |
Dimensions of auditor independence: A pilot study |
| title_short |
Dimensions of auditor independence: A pilot study |
| title_full |
Dimensions of auditor independence: A pilot study |
| title_fullStr |
Dimensions of auditor independence: A pilot study |
| title_full_unstemmed |
Dimensions of auditor independence: A pilot study |
| title_sort |
dimensions of auditor independence: a pilot study |
| publisher |
Canadian Center of Science and Education |
| publishDate |
2014 |
| url |
http://repo.uum.edu.my/17773/1/IJBM%209%206%2072-76.pdf http://repo.uum.edu.my/17773/ http://doi.org/10.5539/ijbm.v9n6p72 |
| _version_ |
1644282299197423616 |