Perceptions of Auditor Independence: The Moderating Role of Personality

Ferdinand Gul () and Judy S.L. Tsui

Corporate Governance: An International Review, 1994, vol. 2, issue 4, 203-209

Abstract: This study tests the proposition that tolerance for ambiguity, a personality variable, is a significant moderating variable on the effects of management advisory services (MAS), competition and size of audit firm on bankers' perceptions of auditor independence. Using 41 New Zealand bank officers as subjects and a multifactor ANOVA design, this study found that tolerance for ambiguity moderated the effects of MAS and audit firm size on third party perceptions of auditor independence.

Date: 1994
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https://doi.org/10.1111/j.1467-8683.1994.tb00079.x

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