Persistent Link:
http://hdl.handle.net/10150/184416
Title:
An analysis of auditor independence and its determinants.
Author:
Venable, Carol Frances.
Issue Date:
1988
Publisher:
The University of Arizona.
Rights:
Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.
Abstract:
This study analyzes the concept of auditor independence and develops a theoretical model for examining an auditor's independence and the methods that can be used to assess, instill and maintain independence. In addition, this research reports the results of an empirical test of a portion of the model. In this work, independence is described as a multifaceted concept that includes both independence in appearance and independence in fact. By incorporating literatures from economics and sociology, relationships between these two forms of independence are developed to show that the observable structures and behaviors of the profession (independence in appearance) form the basis for implying the level of an individual auditor's independence (independence in fact). In this context, independence is operationally defined as: an auditor's perceived right to make audit judgments free from client and firm influences. The model further suggests that the observable structures of the profession form the socialization contexts for an individual's professional development. A survey of newly hired employees from five national accounting firms was conducted to examine the multidimensional aspects of auditor independence and the link between educational socialization processes and professional development. The results provide some support for the theoretical model and provide a basis for refining the linkages between educational socialization and professional development.
Type:
text; Dissertation-Reproduction (electronic)
Keywords:
Auditors -- Professional ethics -- United States.; Auditing -- United States -- Sociological aspects.
Degree Name:
Ph.D.
Degree Level:
doctoral
Degree Program:
Business Administration; Graduate College
Degree Grantor:
University of Arizona
Advisor:
Felix, William L.

Full metadata record

DC FieldValue Language
dc.language.isoenen_US
dc.titleAn analysis of auditor independence and its determinants.en_US
dc.creatorVenable, Carol Frances.en_US
dc.contributor.authorVenable, Carol Frances.en_US
dc.date.issued1988en_US
dc.publisherThe University of Arizona.en_US
dc.rightsCopyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.en_US
dc.description.abstractThis study analyzes the concept of auditor independence and develops a theoretical model for examining an auditor's independence and the methods that can be used to assess, instill and maintain independence. In addition, this research reports the results of an empirical test of a portion of the model. In this work, independence is described as a multifaceted concept that includes both independence in appearance and independence in fact. By incorporating literatures from economics and sociology, relationships between these two forms of independence are developed to show that the observable structures and behaviors of the profession (independence in appearance) form the basis for implying the level of an individual auditor's independence (independence in fact). In this context, independence is operationally defined as: an auditor's perceived right to make audit judgments free from client and firm influences. The model further suggests that the observable structures of the profession form the socialization contexts for an individual's professional development. A survey of newly hired employees from five national accounting firms was conducted to examine the multidimensional aspects of auditor independence and the link between educational socialization processes and professional development. The results provide some support for the theoretical model and provide a basis for refining the linkages between educational socialization and professional development.en_US
dc.typetexten_US
dc.typeDissertation-Reproduction (electronic)en_US
dc.subjectAuditors -- Professional ethics -- United States.en_US
dc.subjectAuditing -- United States -- Sociological aspects.en_US
thesis.degree.namePh.D.en_US
thesis.degree.leveldoctoralen_US
thesis.degree.disciplineBusiness Administrationen_US
thesis.degree.disciplineGraduate Collegeen_US
thesis.degree.grantorUniversity of Arizonaen_US
dc.contributor.advisorFelix, William L.en_US
dc.contributor.committeememberNiles, Marcia S.en_US
dc.contributor.committeememberWholey, Douglas R.en_US
dc.identifier.proquest8814284en_US
dc.identifier.oclc701107297en_US
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