Publication Type
Journal Article
Version
publishedVersion
Publication Date
7-1989
Abstract
This paper investigates the differences in the relative perceptions of auditing terms among groups of accountants, bankers and students. Perceptual models were constructed using multi-dimensional scaling and cluster analysis techniques. The models derived therefrom indicate that there are no major inter-group differences in the relative perceptions of auditing terms. This study does not therefore support the hypothesis that the “expectation gap” between users and preparers of the audit report are caused by semantical problems.
Keywords
auditing terms, accountants, bankers, students, perceptual models
Discipline
Accounting
Research Areas
Corporate Governance, Auditing and Risk Management
Publication
Journal of Applied Business Research
Volume
5
Issue
3
First Page
20
Last Page
27
ISSN
0892-7626
Identifier
10.19030/jabr.v5i3.6345
Publisher
Clute Institute
Citation
TAN, Pearl; KOH, Hian Chye; and LOW, Aik Meng.
Differential Perceptions in Auditing Terms. (1989). Journal of Applied Business Research. 5, (3), 20-27.
Available at: https://ink.library.smu.edu.sg/soa_research/700
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Additional URL
https://doi.org/10.19030/jabr.v5i3.6345