Cultural differences in auditors' compliance with audit firm policy on fraud risk assessment procedures
Year of publication: |
November 2018
|
---|---|
Authors: | Bik, Olof ; Hooghiemstra, Reggy |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 37.2018, 4, p. 25-48
|
Subject: | auditor behavior | compliance | cross-national differences | fraud risk assessment | institutions | international auditing | national culture | religion | societal trust | Wirtschaftsprüfung | Financial audit | Interne Revision | Internal audit | Compliance-Management | Compliance management | Vergleich | Comparison | Risikomanagement | Risk management | Nationalkultur | National culture | Betrug | Fraud | Internes Kontrollsystem | Internal control | Vertrauen | Confidence | Bilanzdelikt | Accounting fraud | Kulturelle Identität | Cultural identity |
-
The effect of national culture on auditor-in-charge involvement
Bik, Olof, (2017)
-
Fraud risk assessment : building a fraud audit program
Vona, Leonard W., (2008)
-
Effect of brainstorming and expertise on fraud risk assessment
Mohd-Daniel Mohd-Nassir, (2016)
- More ...
-
The effect of national culture on auditor-in-charge involvement
Bik, Olof, (2017)
-
ACCOUNTANTSCONTROLE - Cultuurverschillen in het gedrag van accountants
Bik, Olof, (2011)
-
Audit firm culture : recent developments and trends in the literature
Alberti, Cristina Thomas, (2022)
- More ...