Field dependence cognitive style as a moderating factor in subjects' perceptions of auditor independence

Article Abstract:

This paper reports the findings of a laboratory experiment designed to assess the moderating role of field dependence cognitive style in the effects of management consultancy services and qualified audit reports on subjects' perceptions of auditor independence. Using an ANOVA repeated-measures experimental design, 22 accountants were administered a questionnaire which contained four scenarios, each representing one of four possible combinations of levels of the two exogenous variables. To measure levels of confidence in the auditors' independence in each of the scenarios, subjects were requested to respond to a seven-point scale. In addition, subjects were classified as field dependent or field independent on the basis of the Group Embedded Figures Test. Results showed that field dependence cognitive style interacted to moderate the effects of management consultancy services and qualified audit reports on subjects' perceptions of auditor independence. The findings suggest that cognitive style is an important moderating variable that affects subjects' perceptions of auditor independence. (Reprinted by permission of the publisher.)

Research, Auditors

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Perceptions of Australian finance managers on the impact of advertising on the accounting profession: some empirical evidence

Article Abstract:

Recently, most restrictions on advertising by accounting firms in Australia have been removed. A survey of accountants and finance managers on their attitudes toward advertising their services indicates that they react differently according to their age and educational background. A mailing of 600 questionnaires to accountants in senior management positions resulted in a 26 percent response rate; the 150 accountants responding demonstrate that the younger and less-educated accounting managers favored the newly acquired ability to advertise, while the older and generally better educated accounting managers perceived more harm than good would come to the accounting profession as a result of lifting the restrictions on advertising.

Australia, Marketing, Advertising, Accounting firms, Accounting services

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Decentralisation as a moderating factor in the budgetary participation-performance relationship: some Hong Kong evidence

Article Abstract:

A survey of 37 managers in Hong Kong manufacturing firms was carried out to assess how budgetary participation affected managerial performance. There appears to be a positive relation between the two where there is a high level of decentralization. There is an interaction between decentralization and participation in budgets which affects the performance of managers. Selection of one variable in order to improve performance may thus not be effective due to this interaction.

Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Analysis, Measurement, Employee performance appraisals, Performance appraisals, Decentralization (Management)

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