Matches in SemOpenAlex for { <https://semopenalex.org/work/W1544375636> ?p ?o ?g. }
Showing items 1 to 100 of
100
with 100 items per page.
- W1544375636 endingPage "422" @default.
- W1544375636 startingPage "400" @default.
- W1544375636 abstract "Purpose The purpose of this paper is to consider changing perceptions of audit quality in the UK during a period of significant environmental change. The views of three audit stakeholder groups of auditors ( n =109 and 183), auditees ( n =75 and 121), and investors ( n =74 and 111) are considered. Design/methodology/approach The paper uses survey data collected in February 2005, comparing results to a dataset gathered in February 2002, coincident with the Enron/Andersen debacle. Three issues are addressed. First, the construct validity of scale scores is assessed. Second, the measurement equivalence between the three groups is considered. Third, an assessment of group differences and differences attributable to time of administration is undertaken. Findings Results identify that audit quality is defined by four higher‐order factors labeled competence, independence, relationship, and service qualities. Confirmatory factor analyses indicated measurement equivalence across groups drawn from the three samples and two time periods. Contrary to expectations, mean scores on the “technical” audit factors (competence, relationship, and independence) fell from 2002 to 2005. However, as expected, no change in service qualities mean scores was identified across the period. Originality/value The paper assesses stakeholder attitudes at a time when the UK audit environment has undergone significant change between the 2002 and 2005 administrations of the instrument." @default.
- W1544375636 created "2016-06-24" @default.
- W1544375636 creator A5063789611 @default.
- W1544375636 date "2009-05-22" @default.
- W1544375636 modified "2023-09-25" @default.
- W1544375636 title "Measuring audit quality in an era of change" @default.
- W1544375636 cites W1546038023 @default.
- W1544375636 cites W1990317644 @default.
- W1544375636 cites W1991440931 @default.
- W1544375636 cites W2005092827 @default.
- W1544375636 cites W2006779932 @default.
- W1544375636 cites W2010699191 @default.
- W1544375636 cites W2012016122 @default.
- W1544375636 cites W2023321995 @default.
- W1544375636 cites W2024996712 @default.
- W1544375636 cites W2041094138 @default.
- W1544375636 cites W2071666535 @default.
- W1544375636 cites W2119311382 @default.
- W1544375636 cites W2124733819 @default.
- W1544375636 cites W2130653485 @default.
- W1544375636 cites W2132852223 @default.
- W1544375636 cites W2133986828 @default.
- W1544375636 cites W2136201088 @default.
- W1544375636 cites W2152806571 @default.
- W1544375636 cites W2159013703 @default.
- W1544375636 cites W2159309529 @default.
- W1544375636 cites W2168376576 @default.
- W1544375636 cites W2169294797 @default.
- W1544375636 cites W2535802339 @default.
- W1544375636 cites W3122905440 @default.
- W1544375636 cites W3125429028 @default.
- W1544375636 cites W3125920741 @default.
- W1544375636 cites W3125940409 @default.
- W1544375636 cites W4230626224 @default.
- W1544375636 cites W4240969601 @default.
- W1544375636 cites W4376596079 @default.
- W1544375636 doi "https://doi.org/10.1108/02686900910956784" @default.
- W1544375636 hasPublicationYear "2009" @default.
- W1544375636 type Work @default.
- W1544375636 sameAs 1544375636 @default.
- W1544375636 citedByCount "34" @default.
- W1544375636 countsByYear W15443756362012 @default.
- W1544375636 countsByYear W15443756362013 @default.
- W1544375636 countsByYear W15443756362014 @default.
- W1544375636 countsByYear W15443756362015 @default.
- W1544375636 countsByYear W15443756362016 @default.
- W1544375636 countsByYear W15443756362017 @default.
- W1544375636 countsByYear W15443756362018 @default.
- W1544375636 countsByYear W15443756362019 @default.
- W1544375636 countsByYear W15443756362020 @default.
- W1544375636 countsByYear W15443756362021 @default.
- W1544375636 countsByYear W15443756362022 @default.
- W1544375636 countsByYear W15443756362023 @default.
- W1544375636 crossrefType "journal-article" @default.
- W1544375636 hasAuthorship W1544375636A5063789611 @default.
- W1544375636 hasConcept C100521375 @default.
- W1544375636 hasConcept C121955636 @default.
- W1544375636 hasConcept C140181557 @default.
- W1544375636 hasConcept C144133560 @default.
- W1544375636 hasConcept C15744967 @default.
- W1544375636 hasConcept C170856484 @default.
- W1544375636 hasConcept C17744445 @default.
- W1544375636 hasConcept C191602146 @default.
- W1544375636 hasConcept C199521495 @default.
- W1544375636 hasConcept C201305675 @default.
- W1544375636 hasConcept C39549134 @default.
- W1544375636 hasConcept C77805123 @default.
- W1544375636 hasConceptScore W1544375636C100521375 @default.
- W1544375636 hasConceptScore W1544375636C121955636 @default.
- W1544375636 hasConceptScore W1544375636C140181557 @default.
- W1544375636 hasConceptScore W1544375636C144133560 @default.
- W1544375636 hasConceptScore W1544375636C15744967 @default.
- W1544375636 hasConceptScore W1544375636C170856484 @default.
- W1544375636 hasConceptScore W1544375636C17744445 @default.
- W1544375636 hasConceptScore W1544375636C191602146 @default.
- W1544375636 hasConceptScore W1544375636C199521495 @default.
- W1544375636 hasConceptScore W1544375636C201305675 @default.
- W1544375636 hasConceptScore W1544375636C39549134 @default.
- W1544375636 hasConceptScore W1544375636C77805123 @default.
- W1544375636 hasIssue "5" @default.
- W1544375636 hasLocation W15443756361 @default.
- W1544375636 hasOpenAccess W1544375636 @default.
- W1544375636 hasPrimaryLocation W15443756361 @default.
- W1544375636 hasRelatedWork W1839452030 @default.
- W1544375636 hasRelatedWork W2737322567 @default.
- W1544375636 hasRelatedWork W2765736703 @default.
- W1544375636 hasRelatedWork W2985194302 @default.
- W1544375636 hasRelatedWork W306070083 @default.
- W1544375636 hasRelatedWork W3082627761 @default.
- W1544375636 hasRelatedWork W3119521567 @default.
- W1544375636 hasRelatedWork W3124215193 @default.
- W1544375636 hasRelatedWork W4317792013 @default.
- W1544375636 hasRelatedWork W305950719 @default.
- W1544375636 hasVolume "24" @default.
- W1544375636 isParatext "false" @default.
- W1544375636 isRetracted "false" @default.
- W1544375636 magId "1544375636" @default.
- W1544375636 workType "article" @default.