...Marc Sim Purpose This paper aims to report the results of a cross‐national cultural experiment on auditors' belief revision when evaluating internal control. Design/methodology/approach Hogarth and Einhorn's belief‐adjustment model (BAM) and Hofstede's national culture are employed. Two...

... countries, culture seems to be the most important determinant of the extent of disclosure provided. Similarly, Garcia‐Sordo and Baren (1999) studied the impact of national culture on the preference for alternate accounting controls between USA and Mexico and provided evidence that certain aspects...

...; kieran_james@yahoo.com © Emerald Group Publishing Limited 2008 Japan Budgetary control National cultures Research work The Japanese collectivist group orientation is well known (Nippon Steel Human Resources Development, 1988 ; Reischauer, 1992, Chapter 13 ; Sugiura and Gillespie, 1993...

...). Corporate governance Best practice World economy Globalization National cultures La Porta et al. (1998) also found that countries with a tendency towards the outsider model in general have dispersed share ownership structures, while most East Asian economies follow an insider corporate...

... financial management and reporting, and may undermine auditor independence, audit quality, and the quality of financial reporting. © Emerald Group Publishing Limited 2005 National cultures China Business development Auditing Accounting Quality The popular press contains many stories...

... and difficulties in the administration and management. Yemen Performance criteria ISO 9000 National cultures The take‐up of total quality management (TQM) within Middle Eastern countries is generally lower than in Western economies. Organisations, both public and private, have been preoccupied...

... moderates the relationship between ethical judgement and whistleblowing intention. © MCB UP Limited 2002 Ethics Whistleblowing China National cultures Organizational behaviour Although in the Western world research on whistleblowing shows that the average whistleblower can...

... to these elements across cultures. Finally, proposes directions for research addressing management control systems and cultural differences. © MCB UP Limited 2002 Management control Metaphors National cultures Management control systems (MCS) are the formal, information‐based routines...

... in a multicultural environ‐ment. The reason appears to be the professionalism of the internal auditor. © MCB UP Limited 1996 Corporate culture Developing countries Internal audit National cultures Organizational conflict Saudi Arabia According to the most recent national Census of Saudi...

..., as an international professional association, may wish to consider the cultural dimensions of corporate governance in formulating professional internal auditing standards dealing with the structure and functions of audit committees internationally. Audit Commission Audit committees Auditing guidelines National...

..., as an international professional association, in defining ethical standards, must take into consideration cultural differences of auditors of various countries. Auditors Codes of practice Ethics International trade National cultures Role conflict USA Ethics has been defined as the customs...