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:	TAN, Pearl, KOH, Hian Chye, LOW, Aik Meng
Format:	text
Language:	English
Published:	Institutional Knowledge at Singapore Management University 1989
Subjects:	auditing terms accountants bankers students perceptual models Accounting
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

id	sg-smu-ink.soa_research-1699
record_format	dspace
spelling	sg-smu-ink.soa_research-16992023-10-12T05:09:17Z Differential Perceptions in Auditing Terms TAN, Pearl KOH, Hian Chye LOW, Aik Meng 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. 1989-07-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/700 info:doi/10.19030/jabr.v5i3.6345 https://ink.library.smu.edu.sg/context/soa_research/article/1699/viewcontent/ciadmin_6345_25341_1_CE_pvoa.pdf http://creativecommons.org/licenses/by/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University auditing terms accountants bankers students perceptual models Accounting
institution	Singapore Management University
building	SMU Libraries
continent	Asia
country	Singapore Singapore
content_provider	SMU Libraries
collection	InK@SMU
language	English
topic	auditing terms accountants bankers students perceptual models Accounting
spellingShingle	auditing terms accountants bankers students perceptual models Accounting TAN, Pearl KOH, Hian Chye LOW, Aik Meng Differential Perceptions in Auditing Terms
description	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.
format	text
author	TAN, Pearl KOH, Hian Chye LOW, Aik Meng
author_facet	TAN, Pearl KOH, Hian Chye LOW, Aik Meng
author_sort	TAN, Pearl
title	Differential Perceptions in Auditing Terms
title_short	Differential Perceptions in Auditing Terms
title_full	Differential Perceptions in Auditing Terms
title_fullStr	Differential Perceptions in Auditing Terms
title_full_unstemmed	Differential Perceptions in Auditing Terms
title_sort	differential perceptions in auditing terms
publisher	Institutional Knowledge at Singapore Management University
publishDate	1989
url	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
_version_	1781793940786118656

Differential Perceptions in Auditing Terms

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