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Field Dependence Cognitive Style as a Moderating Factor in Subjects' Perceptions of Auditor Independence
Author(s) -
Gul Ferdinand A.
Publication year - 1987
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1987.tb00234.x
Subject(s) - psychology , audit , cognitive style , cognition , independence (probability theory) , perception , auditor independence , field dependence , field (mathematics) , moderation , social psychology , accounting , internal audit , statistics , business , joint audit , mathematics , psychiatry , physics , quantum mechanics , neuroscience , pure mathematics , magnetic field
This paper reports the findings of a laboratory experiment designed to assess the moderating role of field dependence cognitive style in the effects of management consultancy services and qualified audit reports on subjects' perceptions of auditor independence. Using an ANOVA repeated‐measures experimental design, 22 accountants were administered a questionnaire which contained four scenarios, each representing one of four possible combinations of levels of the two exogenous variables. To measure levels of confidence in the auditors' independence in each of the scenarios, subjects were requested to respond to a seven‐point scale. In addition, subjects were classified as field dependent or field independent on the basis of the Group Embedded Figures Test. Results showed that field dependence cognitive style interacted to moderate the effects of management consultancy services and qualified audit reports on subjects' perceptions of auditor independence. The findings suggest that cognitive style is an important moderating variable that affects subjects' perceptions of auditor independence.