Auditor Independence Perception
Ethics & CSRReliability: alpha 0.863 sample items
About this scale
A multi-item measure of perceived auditor independence — both independence in fact and in appearance.
Sample item(s)
“My auditor maintains professional skepticism”
“My auditor's relationships do not compromise their objectivity”
“My auditor's fee structure does not bias their judgment”
Reliability
Reported internal consistency: alpha 0.86. As a rule of thumb, Cronbach’s α ≥ .70 is considered acceptable, ≥ .80 good, and ≥ .90 excellent for established measures.
Notes
Foundational auditor-independence framework.
Source & citation
DeAngelo, L. E. (1981): Auditor independence, 'low balling', and disclosure regulation. Journal of Accounting and Economics, Vol. 3, No. 2, pp. 113–127.
Source. Scale details are summarised from the publication cited above. Always consult the original source for the full item set, scoring, and permission to use.
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