The Connotative Meaning of Independence in Alternative Audit Contexts: An Exploratory Study
This experimental study investigates the connotative (measured) meaning of the concept "auditor independence" within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study's research desi...
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| Veröffentlicht in: | Pacific accounting review 2006-03, Vol.18 (1), p.90-122 |
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| creator | Wines, Graeme |
| description | This experimental study investigates the connotative (measured) meaning of the concept "auditor independence" within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study's research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising "emphasis" and "variability" dimensions. Participants' connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants' perceptions of the auditor's independence in the three cases were systematically associated with the identified connotative meaning dimensions. |
| doi_str_mv | 10.1108/01140580610732787 |
| format | Article |
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| identifier | ISSN: 0114-0582 |
| ispartof | Pacific accounting review, 2006-03, Vol.18 (1), p.90-122 |
| issn | 0114-0582 2041-5494 |
| language | eng |
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| source | Business Source Complete; Emerald Journals |
| subjects | Accountant independence Accounting Audit engagements Auditing Auditors Audits Case study Chartered accountants Cognition & reasoning Economic reform External auditing Perceptions Regression analysis Reputations Semantics Stockholders Studies |
| title | The Connotative Meaning of Independence in Alternative Audit Contexts: An Exploratory Study |
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