The development of auditor independence dimensions: Nigerian stakeholders’ perspective
Past studies on auditor independence (AI) generally focused on factors influencing AI by examining individual or group of factors posited to impact AI using various proxies of AI. Since regulatory frameworks define AI along two dimensions (fact and appearance), the use of proxies such as non-audit...
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| Format: | Thèse |
| Langue: | anglais anglais |
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2015
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| Accès en ligne: | https://etd.uum.edu.my/4899/1/s93668.pdf https://etd.uum.edu.my/4899/2/s93668_abstract.pdf |