Differential Perceptions in Auditing Terms
This paper investigates the differences in the relative perceptions of auditing terms among groups of accountants, bankers and students. Perceptual models were constructed using multi-dimensional scaling and cluster analysis techniques. The models derived therefrom indicate that there are no major i...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
1989
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/700 https://ink.library.smu.edu.sg/context/soa_research/article/1699/viewcontent/ciadmin_6345_25341_1_CE_pvoa.pdf |
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| Institution: | Singapore Management University |
| Language: | English |
| Summary: | This paper investigates the differences in the relative perceptions of auditing terms among groups of accountants, bankers and students. Perceptual models were constructed using multi-dimensional scaling and cluster analysis techniques. The models derived therefrom indicate that there are no major inter-group differences in the relative perceptions of auditing terms. This study does not therefore support the hypothesis that the “expectation gap” between users and preparers of the audit report are caused by semantical problems. |
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