Differential Perceptions Of Auditing Terms
2011 ◽
Vol 5
(3)
◽
pp. 20
◽
Keyword(s):
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.
2011 ◽
Vol 8
(1)
◽
pp. 85
◽
1991 ◽
Vol 71
(4)
◽
pp. 1069-1080
◽
2015 ◽
Vol 39
◽
pp. 14-22
◽
Keyword(s):
2008 ◽
Vol 64
(1)
◽
pp. 57-65
◽
2012 ◽
Vol 48
(No. 1)
◽
pp. 36-48
2020 ◽
Vol 24
(5)
◽
pp. 3595-3608
Keyword(s):