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MAUTZ AND SHARAF 1980DIMENSION INDEPENDENT
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1.A Comparative Analysis of Auditor Independence in Economies - ICAS

and Zelenka, 1998). As auditor independence has been seen as key to the value of the external audit function (Mautz and Sharaf, 1961) and to the development ...

PDF Book Title: RES_MACLULLICH_SUCHER_REPORT
Link to file: icas.org.uk 1




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2.Independence Threats, Auditors

Bennie, 2006; Mautz and Sharaf, 1961). There are several factors at auditing working environment that created the unethical environment namely independence ...

PDF Book Title: 117-RAZANA
Link to file: www.wbiconpro.com 8




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3.The relationship between financial reporting and ... - Master CCA

to corporate managers and independent auditors, supports this primary hypothesis. Various ... (1968); Nitterhouse and Cooper (1980)) reasoned that information senders tend to ..... decisions, the dimension relating to the informational orientation of decision ... mission (1978); and Mautz and Sharaf ( 1961)). Third, to the ...

PDF Book Title: CFA246-NIC-REPORTING-FI-12-13
Link to file: www.mastercca.cnam.fr 0




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4.Auditor independence, self-interested behavior and ethics ... - Elmu

the independent auditor as an objective and trustworthy arbiter of the fair presentation of financial results. Indeed, Mautz and Sharaf (1961, pp. 204±231) ..... 5 Blasi (1980, pp. 17±25) has ... We consider the moral dimension in an audit ...

PDF Book Title: 6035
Link to file: elmu.umm.ac.id 0




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5.JBE paper June 2005 - Boston College

auditors must act ethically, especially in relation to independence (Jones ... 1980s in the business ethics literature to study the effects of different categories of ... an individual must take in order to incorporate the ethical dimension in a decision. ...... Mautz, R.K. and H.A. Sharaf: 1961, The Philosophy of Auditing, Sarasota, FL: ...

PDF Book Title: RESEARCH5
Link to file: www2.bc.edu 0




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6.The Connotative Meaning of Independence in the Context of Audit ...

meaning in particular, and also the activity dimension to a lesser extent, were found to .... Sharaf and Mautz, 1960; Antle, 1984; Lee and Kenley, 1985). .... the emotional associations to particular concepts (Bruno, 1980) and evaluations of ...

PDF Book Title: 63
Link to file: www.afaanz.org 1




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7.oa:..nIy - The University of Arizona Campus Repository

An analysis of auditor independence and its determinants. Venable, Carol ..... insurance (Wallace, 1980). Recently, the .... inherent trait of public accountants ( Mautz and Sharaf,. 1961) or it is ...... voluntary/mandatory dimension. For example ...

PDF Book Title: AZU_TD_8814284_SIP1_M
Link to file: arizona.openrepository.com 0




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8.The Effectiveness of Internal Auditing: An Empirical Examination of ...

also found for the organisational independence of IA. The effect of the ... (for example, White 1976; Glazer and Jaenike 1980;. Schneider ..... Mautz and Sharaf (1964) differentiate among three ..... dimension in the private sector. In order to ...

PDF Book Title: THE_EFFECTIVENESS_OF_INTERNAL_AUDITING
Link to file: poli.haifa.ac.il 0




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