The Behavior of Assurance Professionals

The Behavior of Assurance Professionals

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The complexity of human behavior challenges our explanatory powers. Yet, in this day and age we desperately try to manage and control the behavior of our corporate citizens through rules, codes, systems and procedures alike. This study is an illustration that true human behavior cannot simply be controlled by (more of) such rules. Instead, it is driven by many psychological, cultural, contextual, and environmental factors. The focus of this study is the influence of cross-national cultural differences in the context of the professional behavior of auditors, based on the central question: Is auditors' professional behavior affected by crossnational cultural differences, and, if so, how? Being based on grounded theory, in part validated within an international accounting organization, this study is the first to provide a more profound, in-depth, and contextualized analysis and understanding of the effect of cross-national cultural differences on the behavior of professionals in general, and that of auditors in particular.The Big 4 audit firms offer worldwide coverage of assurance services to their clients and apply international auditing ... to impact auditorsa#39; professional behavior across national borders.14 For an international accounting organization with aanbsp;...

Title:The Behavior of Assurance Professionals
Author:Olof Petrus Godefridus Bik
Publisher:Eburon Uitgeverij B.V. - 2010


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