TY  - JOUR
AB  - This study examines the effects of audit committees, client
financial condition, management advisory services, competition and audit
firm size on New Zealand bankers′ perceptions of auditor independence.
Results obtained by using an ANOVA repeated‐measures block design,
indicate that audit firms providing MAS from a separate division in the
audit firm and operating in a competitive environment are perceived as
having a lower risk of losing independence. Small audit firms were
perceived to be more at risk of losing independence than large audit
firms. Audit committees and client financial condition did not affect
perceptions of auditor independence.
VL  - 2
IS  - 3
SN  - 0951-3574
DO  - 10.1108/09513578910132303
UR  - https://doi.org/10.1108/09513578910132303
AU  - Gul Ferdinand A.
PY  - 1989
Y1  - 1989/01/01
TI  - Bankers’ Perceptions of Factors Affecting Auditor
Independence
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
Y2  - 2024/04/24
ER  -