Dimensions of auditor independence: A pilot study

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