Abstract

This paper reports a pilot study of Nigerian stakeholders about their perceptions of the dimensions of auditorindependence (AI). The validity and reliability of the instrument was examined through a pilot survey of expertsand informed users of financial statements. Data normality was also assessed using SPSS 18 software. Theresults affirm the instrument’s validity and reliability and the sample data showed reasonable normality. Thestudy explored and validated an instrument of both dimensions of auditor independence which have often beenexamined only in exclusion by prior studies.

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