search query: @indexterm INTERNAL AUDITING / total: 303
reference: 74 / 303
Author: | Kachelmeier, S. J. Shehata, M. |
Title: | Internal auditing and voluntary cooperation in firms: A cross-cultural experiment |
Journal: | Accounting Review
1997 : JUL, VOL. 73:3, p. 407-431 |
Index terms: | INTERNATIONAL ACCOUNTING INTERNAL AUDITING CULTURE PUBLIC GOOD |
Language: | eng |
Abstract: | Accounting and audit-based control systems are predicted on the assumption that organizational agents will act in an opportunistic, self-interested manner in the absence of controls. This paper provides evidence that the assumption may be sensitive to cultural values along the individualism -collectivism continuum. It was found that collective cultural values are most likely to challenge the self-interest assumption in a setting characterized by a low degree of anonymity. |
SCIMA