Differential Perceptions in Auditing Terms

• 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
• Institution: Singapore Management University

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...