An evaluation with regard to members of accounting professionals : the effect of culture on internal auditing

Autor:	Tosunoglu, Busra, Yesilcelebi, Gul
Rok vydání:	2016
Předmět:	education Accountants health care economics and organizations Accounting -- Social aspects Structural equation modeling Auditing Internal
Popis:	The purpose of this study is to determine the effects of culture on internal audit perceptions of professional accountant. In this regard, a model has been developed and tested. 4 hypotheses were constituted to test the model and a questionnaire was conducted to 153 professional accountants which are operating in TR90. Structural equation model was used to test the hypotheses. According to findings of the analysis, it may be seen that, uncertain avoidance have a negative effect on internal audit while power distance, individualism and collectivism have no effect on internal audit. peer-reviewed
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od______3549::9ec60e592c49b825fffdef98c7a284c6 Zobrazit plný text záznamu