Dimensions of Auditor Independence: A Pilot Study

Fatima Alfa Tahir, Kamil M.D. Idris, Zaimah Zainol Ariffin


This paper reports a pilot study of Nigerian stakeholders about their perceptions of the dimensions of auditorindependence (AI). The validity and reliability of the instrument was examined through a pilot survey of expertsand informed users of financial statements. Data normality was also assessed using SPSS 18 software. Theresults affirm the instrument’s validity and reliability and the sample data showed reasonable normality. Thestudy explored and validated an instrument of both dimensions of auditor independence which have often beenexamined only in exclusion by prior studies.

Full Text:


DOI: http://dx.doi.org/10.5539/ijbm.v9n6p72

International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

Copyright © Canadian Center of Science and Education

To make sure that you can receive messages from us, please add the 'ccsenet.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.