Statutory Auditors’ Independence in India: An Empirical Analysis from the Stakeholders’ Interest Perspective
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"Statutory Auditors’ Independence in..." refers methods in this paper
...Test statistics (F) in one-way ANOVA is calculated based on the following formula (Kothari, 2010): F = MS between/MS within, where MS (Mean Square) between = SS (Sum of Square) between/(C – 1); MS within = SS within/(N –...
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...28 STATUTORY AUDITORS’ INDEPENDENCE IN INDIA: AN EMPIRICAL ANALYSIS FROM THE STAKEHOLDERS’ INTEREST PERSPECTIVE Statutory Auditors’ Independence in India: An Empirical Analysis from the Stakeholders’ Interest Perspective Mitrendu Narayan Roy and Siddhartha Sankar Saha R E S E A R C H KEY WORDS Statutory Auditors’ Independence Stakeholders’ Interest One-way ANOVA Tukey’s HSD includes research articles that focus on the analysis and resolution of managerial and academic issues based on analytical and empirical or case research A business projects its financial performance through its financial statements....
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...With a view to test the aforesaid hypotheses for each of the variables selected under this study, one-way ANOVA (Driscoll, 1996) was conducted....
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...42 STATUTORY AUDITORS’ INDEPENDENCE IN INDIA: AN EMPIRICAL ANALYSIS FROM THE STAKEHOLDERS’ INTEREST PERSPECTIVE Tukey’s HSD test, a post hoc test to one-way ANOVA (Malhotra, 2003) was applied, using the same degrees of freedom and significance level as that of ANOVA....
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...For one-way ANOVA, VIKALPA • VOLUME 41 • ISSUE 1 • JANUARY-MARCH 2016 39 mean squares are calculated by dividing the sum of squares by their respective DF....
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"Statutory Auditors’ Independence in..." refers background in this paper
...Subject to certain reservations, most of the authors have concluded that this new Act is very effective in improving statutory auditors’ independence and corporate governance structure of a company (Carillo, 2008; Hill, McEnroe, & Stevens, 2005; Rezaee & Riley, 2002)....
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