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https://www.um.edu.mt/library/oar/handle/123456789/25993| Title: | An evaluation with regard to members of accounting professionals : the effect of culture on internal auditing |
| Other Titles: | Kulturun ic denetim uzerindeki etkisinin muhasebe meslek mensuplari acisindan degerlendirilmesi |
| Authors: | Tosunoglu, Busra Yesilcelebi, Gul |
| Keywords: | Auditing, Internal Accounting -- Social aspects Structural equation modeling Accountants |
| Issue Date: | 2016 |
| Publisher: | Ahmet Gökgöz |
| Citation: | Tosunoglu, B., & Yesilcelebi, G. (2016). An evaluation with regard to members of accounting professionals : the effect of culture on internal auditing. Journal of Accounting, Finance and Auditing Studies, 2(1), 73-87. |
| Abstract: | 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. |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/25993 |
| Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 1 Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 1 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| JAFAS, 2(1) - A5.pdf | 704.94 kB | Adobe PDF | View/Open |
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