An Investigation of the Association between Cultural Dimensions and Variations in Perceived Use and Compliance with Internal Auditing Standards in Nineteen Countries

Abdolmohammadi, Mohammad J.;Sarens, Gerrit
(2011) The International Journal of Accounting Education and Research — Vol. 46, n° 4, p. 365-389 (2011)

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Authors
  • Abdolmohammadi, Mohammad J.Bentley University
    Author
  • Sarens, GerritUCLouvain
    Author
Abstract
Using a large sample of chief audit executives and internal audit managers from 19 countries, we investigate potential associations between cultural dimensions and variations in perceived use/compliance with the internal auditing standards. We find uncertainty avoidance to be inversely related to both use and compliance. We also find assertiveness and human orientation to be positively related to compliance but not to use of Standards. Among control variables, we find positive associations for the length of Institute of Internal Auditors (IIA) membership, professional certification in internal auditing, and hours of continuing professional education (CPE) training on both perceived use and compliance. Finally, we find “Cost of compliance” and “Compliance not expected in my country” to be inversely related to perceived use/compliance. Implications of these findings are discussed.
Affiliations
  • Louvain School of ManagementAccounting & Finance
  • Bentley University
  • Institution iconUCLouvainSSH/ILSM/ILSM - Research Institute of Louvain School of Management

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Abdolmohammadi, M. J., & Sarens, G. (2011). An Investigation of the Association between Cultural Dimensions and Variations in Perceived Use and Compliance with Internal Auditing Standards in Nineteen Countries. The International Journal of Accounting Education and Research, 46(4), 365-389. https://doi.org/10.1016/j.intacc.2011.09.004 (Original work published 2011)