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Abstract: This study investigates the relative significance of both the social interaction index (SII) and demographic variables by analysing their association to the likelihood in classifying an auditor as internal or external to the firm. This study uses the psychometric technique of the...
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The social interaction preferences of tax professionals working in U.S. accounting firms are analyzed and compared with other public accounting firm personnel. Social skill preferences are analyzed using the FIRO-B methodology which has been widely validated and applied to accounting...
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