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Perceptions of Auditor Independence: The Moderating Role of Personality

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  • Ferdinand A. Gul
  • Judy S.L. Tsui

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.

Suggested Citation

  • Ferdinand A. Gul & Judy S.L. Tsui, 1994. "Perceptions of Auditor Independence: The Moderating Role of Personality," Corporate Governance: An International Review, Wiley Blackwell, vol. 2(4), pages 203-209, October.
    • Handle: RePEc:bla:corgov:v:2:y:1994:i:4:p:203-209
    DOI: 10.1111/j.1467-8683.1994.tb00079.x
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    Cited by:

    1. Jeannette Bennecib, 2002. "Proposition D'Un Modele De L'Efficacite Du Co-Commissariat Aux Comptes Dans Les Societes Anonymes Cotees Françaises," Post-Print halshs-00584433, HAL.
    2. repec:dau:papers:123456789/3274 is not listed on IDEAS

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