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Journal Articles
Journal Articles
Managerial Auditing Journal (2006) 21 (6): 621–635.
Published: 01 July 2006
...Philmore Alvin Alleyne; Dwayne Devonish; Peter Alleyne Purpose The study investigates the perceptions of auditor independence (PAI) between auditors and users in Barbados. Design/methodology/approach A self‐administered questionnaire was adapted and modified from Beattie et al.'s...
Journal Articles
Managerial Auditing Journal (2005) 20 (3): 284–303.
Published: 01 April 2005
... investigates how auditors and users perceive the auditors’ responsibility for uncovering fraud, the nature and extent of fraud in Barbados, and audit procedures utilised in Barbados since Enron. Design/methodology/approach A total of 43 respondents (19 auditors and 24 users) were surveyed regarding...

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