search query: @author Kachelmeier, S. J. / total: 6
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| 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. |
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