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AuthorDakhlia, Sami
AuthorDiallo, Boubacar
AuthorSaadullah, Shahriar M.
AuthorTemimi, Akrem
Available date2023-07-26T11:14:39Z
Publication Date2023-03-13
Publication NameAdvances in Accounting Behavioral Research
Identifierhttp://dx.doi.org/10.1108/S1475-148820230000026011
CitationDakhlia, 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.
ISBN978-1-80455-799-0
ISSN1475-1488
URIhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85150200119&origin=inward
URIhttp://hdl.handle.net/10576/46355
AbstractNational 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.
Languageen
PublisherEmerald Publishing
SubjectA118G polymorphism
collectivism
culture
genetics
individualism
m-opioid receptor gene
nature
nurture
social sensitivity
voluntary audits
TitleGenes, Culture, and Voluntary Audits
TypeBook chapter
Volume Number26
EISBN978-1-80455-798-3
dc.accessType Abstract Only


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