| Autor: |
Gul, FerdinandA., Lian, AngBee |
| Zdroj: |
Asia-Pacific Journal of Accounting; December 1994, Vol. 1 Issue: 1 p133-146, 14p |
| Abstrakt: |
ABSTRACTThis study evaluated the claims by Pany and Reckers (PR) [1987] that prior studies on auditor independence which adopted a repeated measures design were suspect because the results were driven by demand characteristics (DCs). The present study was comprised of a series of experiments using 208 students as subjects. Results confirm the PR findings that DCs exist for repeated measures over four levels when the management advisory services (MAS) variable is manipulated. However, when MAS and financial condition of the client variables were manipulated over two levels with both a repeated and between-subjects design, only the effects of MAS appear to be DC-driven since no significant results were obtained in the between-subjects design. Significant results were obtained for both the repeated measures and the between-subjects design for the financial condition of the client, thus suggesting that DCs was not a serious problem in repeated measures for the financial condition variable. Hence, it appears that DCs may not only be related to the research design adopted, but also the independence issue being manipulated. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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