{"id":"https://openalex.org/W2040770237","doi":"https://doi.org/10.1108/09513579310036378","title":"A Scale of Perceived Independence: New Evidence on an Old Concept","display_name":"A Scale of Perceived Independence: New Evidence on an Old Concept","publication_year":1993,"publication_date":"1993-06-01","ids":{"openalex":"https://openalex.org/W2040770237","doi":"https://doi.org/10.1108/09513579310036378","mag":"2040770237"},"language":"en","primary_location":{"id":"doi:10.1108/09513579310036378","doi":"https://doi.org/10.1108/09513579310036378","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513579310036378","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041632035","display_name":"Roger W. Bartlett","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Roger W. Bartlett","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5041632035"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":86,"citation_normalized_percentile":{"value":0.36373938,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"6","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.875},{"id":"https://openalex.org/keywords/perceived-independence","display_name":"perceived independence","score":0.902999997138977},{"id":"https://openalex.org/keywords/auditor-bias","display_name":"auditor bias","score":0.5699999928474426},{"id":"https://openalex.org/keywords/audit-decision-making","display_name":"audit decision-making","score":0.7990000247955322},{"id":"https://openalex.org/keywords/accounting-knowledge","display_name":"accounting knowledge","score":0.6010000109672546},{"id":"https://openalex.org/keywords/auditing-standards","display_name":"auditing standards","score":0.6050000190734863},{"id":"https://openalex.org/keywords/auditor-professional-ethics","display_name":"auditor ethics","score":0.6119999885559082},{"id":"https://openalex.org/keywords/auditor-regulation","display_name":"auditor regulation","score":0.5799999833106995}],"concepts":[{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.7515212297439575},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6999516487121582},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6740337014198303},{"id":"https://openalex.org/C2776640315","wikidata":"https://www.wikidata.org/wiki/Q7315941","display_name":"Respondent","level":2,"score":0.6692379713058472},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.6532368659973145},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.4976527988910675},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.42750805616378784},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.4092636704444885},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3243260979652405},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.30814287066459656},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.19585514068603516},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.13874870538711548},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.1359424889087677},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.1307140588760376},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.12343734502792358},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/09513579310036378","doi":"https://doi.org/10.1108/09513579310036378","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513579310036378","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7216656626","https://openalex.org/W2193187782","https://openalex.org/W4253727105","https://openalex.org/W2000210782","https://openalex.org/W7136670364","https://openalex.org/W1573288949","https://openalex.org/W2800362533","https://openalex.org/W7206764352","https://openalex.org/W1497310891","https://openalex.org/W7110888682"],"abstract_inverted_index":{"Reports":[0],"the":[1,6,22,80,91],"results":[2],"of":[3,8,24,33,43,53,71,82,90,99,107],"research":[4,122],"on":[5,105,117],"topic":[7],"perceived":[9],"auditor":[10,108],"independence.":[11,109],"Consistent":[12],"with":[13],"generally":[14],"accepted":[15],"auditing":[16],"standards,":[17],"independence":[18,36,72,83],"is":[19,37],"defined":[20],"as":[21,39],"absence":[23],"bias":[25],"in":[26,79,88],"audit":[27],"decision":[28],"making.":[29],"As":[30],"a":[31,41,69,96],"characteristic":[32],"individual":[34],"auditors,":[35],"theorized":[38],"having":[40],"continuum":[42,70],"values.":[44],"A":[45],"mail":[46],"survey":[47],"was":[48],"distributed":[49],"to":[50],"random":[51],"samples":[52],"bankers":[54,85],"and":[55,63,86,95,114,119],"CPAs.":[56],"Responses":[57],"were":[58],"received":[59],"from":[60],"143":[61],"CPAs":[62,87,118],"100":[64],"bankers.":[65],"Results":[66],"indicate":[67],"that":[68,74],"exists;":[73],"there":[75],"are":[76],"significant":[77,103],"differences":[78],"perceptions":[81],"between":[84],"nine":[89],"ten":[92],"situations":[93],"presented;":[94],"respondent\u2032s":[97],"knowledge":[98],"accounting":[100],"had":[101],"no":[102],"effect":[104],"evaluations":[106],"Discusses":[110],"implications":[111],"for":[112],"ethical":[113],"regulatory":[115],"controls":[116],"presents":[120],"future":[121],"opportunities.":[123]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":6},{"year":2012,"cited_by_count":3}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}
