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| Author: | Patel, C. Psaros, J. |
| Title: | Perceptions of external auditors' independence: some cross-cultural evidence |
| Journal: | British Accounting Review
2000 : SEP, VOL. 32:2, p. 311-338 |
| Index terms: | ACCOUNTING EDUCATION AUDITORS AUSTRALIA INDIA MALAYSIA UNITED KINGDOM |
| Language: | eng |
| Abstract: | The objective of this paper is to contribute to the accounting education literature by demonstrating that there are significant differences among final year undergraduate accounting students in the United Kingdom, Australia, India and Malaysia with respect to an important concept in auditing, namely, perceptions of external auditors' independence. To attain this objective, the authors make an original contribution to accounting cross-cultural studies by operationalizing culture in terms of independent and interdependent construals of selfhood. |
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