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The Effect Of Cultural Knowledge In The Perception Of Auditors: Internal Controls And Fraud, Efecto Del Conocimiento Cultural En La Percepcion De Los Auditores: Controles Internos Y Fraude

Author

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  • Carmen Rios Figueroa

Abstract

This research examines how cultural knowledge of the country in where a company is located affects the perception of auditors in the planning of an audit (internal controls and the risk of fraud). The analysis uses the dimensions of power distance and long-term vision to predict the effects of cultural differences. While globalization has eliminated trade barriers between countries, cultural diversity has emerged as a challenge for those who manage or work in multinational companies that are located in different countries. The results of content analysis and statistical analysis is used (binomial analysis with a Z test) showed that the cultural knowledge of a country can influence the perception of the auditors on the reliability of internal controls and the potential for fraud when planning an audit.

Suggested Citation

  • Carmen Rios Figueroa, 2013. "The Effect Of Cultural Knowledge In The Perception Of Auditors: Internal Controls And Fraud, Efecto Del Conocimiento Cultural En La Percepcion De Los Auditores: Controles Internos Y Fraude," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 6(2), pages 15-32.
    • Handle: RePEc:ibf:riafin:v:6:y:2013:i:2:p:15-32
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    More about this item

    Keywords

    Culture; Internal Control; Fraud; Visitor Auditor; Power Distance; Long -term Vision;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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