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المؤلفDakhlia, Sami
المؤلفDiallo, Boubacar
المؤلفSaadullah, Shahriar M.
المؤلفTemimi, Akrem
تاريخ الإتاحة2023-07-26T11:14:39Z
تاريخ النشر2023-03-13
اسم المنشورAdvances in Accounting Behavioral Research
المعرّفhttp://dx.doi.org/10.1108/S1475-148820230000026011
الاقتباسDakhlia, S., Diallo, B., Saadullah, S. M., & Temimi, A. (2023). Genes, Culture, and Voluntary Audits. In Advances in Accounting Behavioral Research (pp. 291-324). Emerald Publishing Limited.
الترقيم الدولي الموحد للكتاب 978-1-80455-799-0
الرقم المعياري الدولي للكتاب1475-1488
معرّف المصادر الموحدhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85150200119&origin=inward
معرّف المصادر الموحدhttp://hdl.handle.net/10576/46355
الملخصNational differences in the demand for voluntary external audits have been linked to multiple factors, such as differences in a country’s rate of growth, access to external credit, and institutional quality. Audits, however, also have a psychological cost, whose intensity is genetically and culturally hereditary. Using a sample of 3,072 private firms across 34 industries in seven countries, including five countries or regions from the former Soviet Comecon, we find that a country’s share of firms choosing to undergo external audits is negatively related to the prevalence of carriers of the G allele in the mu-opioid receptor gene’s A118G polymorphism, also known as the “social sensitivity” gene. Furthermore, the relationship between the prevalence of the social sensitivity gene and audits is fully mediated by a national culture’s degree of collectivism. The results are statistically and economically highly significant and remain robust to the introduction of a set of confounding factors at the firm and country levels. Our results have practical relevance in recognizing psychological diversity when conducting audits and, more generally, preventing burnout in the workplace.
اللغةen
الناشرEmerald Publishing
الموضوعA118G polymorphism
collectivism
culture
genetics
individualism
m-opioid receptor gene
nature
nurture
social sensitivity
voluntary audits
العنوانGenes, Culture, and Voluntary Audits
النوعBook chapter
رقم المجلد26
الترقيم الدولي الموحد للكتاب (إلكتروني) 978-1-80455-798-3
dc.accessType Abstract Only


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