Cultural differences in auditors' compliance with audit firm policy on fraud risk assessment procedures
Olof Bik, Reggy Hooghiemstra
| Year of publication: |
November 2018
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|---|---|
| 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
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| Subject: | auditor behavior | compliance | cross-national differences | fraud risk assessment | institutions | international auditing | national culture | religion | societal trust | Wirtschaftsprüfung | Financial audit | Betrug | Fraud | Risikomanagement | Risk management | Interne Revision | Internal audit | Nationalkultur | National culture | Bilanzdelikt | Accounting fraud | Vertrauen | Confidence | Internes Kontrollsystem | Internal control | Compliance-Management | Compliance management | Normbefolgung | Legal compliance | Vergleich | Comparison | Religion | Kulturelle Identität | Cultural identity |