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

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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	independence in appearance, independence in fact, Nigeria, pilot test, stakeholders
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Prof. Dr. Kamil Md Idris
Date Deposited:	14 Apr 2016 00:22
Last Modified:	14 Apr 2016 00:23
URI:	https://repo.uum.edu.my/id/eprint/17773

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