Genes, Culture, and Voluntary Audits
Author | Dakhlia, Sami |
Author | Diallo, Boubacar |
Author | Saadullah, Shahriar M. |
Author | Temimi, Akrem |
Available date | 2023-07-26T11:14:39Z |
Publication Date | 2023-03-13 |
Publication Name | Advances in Accounting Behavioral Research |
Identifier | http://dx.doi.org/10.1108/S1475-148820230000026011 |
Citation | Dakhlia, 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. |
ISBN | 978-1-80455-799-0 |
ISSN | 1475-1488 |
Abstract | National 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. |
Language | en |
Publisher | Emerald Publishing |
Subject | A118G polymorphism collectivism culture genetics individualism m-opioid receptor gene nature nurture social sensitivity voluntary audits |
Type | Book chapter |
Volume Number | 26 |
EISBN | 978-1-80455-798-3 |
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Accounting & Information Systems [541 items ]