Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/25993
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Tosunoglu, Busra | - |
dc.contributor.author | Yesilcelebi, Gul | - |
dc.date.accessioned | 2018-01-25T09:30:40Z | - |
dc.date.available | 2018-01-25T09:30:40Z | - |
dc.date.issued | 2016 | - |
dc.identifier.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. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/25993 | - |
dc.description.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. | en_GB |
dc.language.iso | other | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Auditing, Internal | en_GB |
dc.subject | Accounting -- Social aspects | en_GB |
dc.subject | Structural equation modeling | en_GB |
dc.subject | Accountants | en_GB |
dc.title | An evaluation with regard to members of accounting professionals : the effect of culture on internal auditing | en_GB |
dc.title.alternative | Kulturun ic denetim uzerindeki etkisinin muhasebe meslek mensuplari acisindan degerlendirilmesi | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
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 |
Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.