Open AccessAuditor Perceptions Of Statements On Auditing Standards 53 and 54: A Study Of Demographics And Perceptions Of Efficacy
Author(s) -
Linda B. Specht,
Darryl G. Waldron
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v8i2.6169
Subject(s) - audit , accounting , perception , demographics , sample (material) , business , psychology , sociology , demography , chemistry , chromatography , neuroscience
This study examines the relationship between auditor demographics and auditor perceptions of Statements of Auditing Standards 53 and 54, and the extent to which these statements may be contributing to a previously unrecognized expectations gap between the Auditing Standards Board and practicing CPAs. Responses from a randomly drawn sample of AICPA auditors were subjected to a canonical correlation analysis in order to identify and define any underlying perceptual constructs. These constructs were subsequently compared with the stated objectives of the Statements.