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Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users

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  • Dykxhoorn, Hans J.
  • Sinning, Kathleen E.

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  • Dykxhoorn, Hans J. & Sinning, Kathleen E., 1982. "Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users," Accounting, Organizations and Society, Elsevier, vol. 7(4), pages 337-347, October.
    • Handle: RePEc:eee:aosoci:v:7:y:1982:i:4:p:337-347
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    Cited by:

    1. Svanberg, Jan & Öhman, Peter & Neidermeyer, Presha E., 2019. "Auditor objectivity as a function of auditor negotiation self-efficacy beliefs," Advances in accounting, Elsevier, vol. 44(C), pages 121-131.
    2. Roger Meuwissen & Reiner Quick, 2009. "Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen deutscher Aufsichtsräte," Schmalenbach Journal of Business Research, Springer, vol. 61(4), pages 382-415, June.
    3. Schneider, Arnold, 2018. "Studies on the impact of accounting information and assurance on commercial lending judgments," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 63-74.
    4. Dart, Eleanor, 2011. "UK investors’ perceptions of auditor independence," The British Accounting Review, Elsevier, vol. 43(3), pages 173-185.

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