An International Comparison of Social Interaction Attributes of Internal Auditors: An Analysis Using the FIRO-B
16 Pages Posted: 28 May 2010
Date Written: May 1, 2009
Abstract
This study examines the social interaction attributes of international and U.S. internal auditing personnel. The study found that internal auditors from the U.S. have significantly different social interaction attributes than their Asian counterparts. Understanding differences between social interaction attributes is significant because such information may shed light on the type of individuals who are most likely to succeed in different environments. The study used Thompson and Schutz's (2000) FIRO-B instrument to obtain social interaction attributes from U.S. and Asian internal auditors. The tasks undertaken in the internal audit function require a set of social skills which may vary across work environments and economies. These findings have implications for firm hiring and assignment practices of individuals from different cultures to appropriate functions within the corporation, consideration of the role of employee participation in teams, and educators who advise students pursing post-education employment positions consistent with their social skill preferences.
Keywords: FIRO-B, intetrnal auditors, international comaprsions, psychometric
JEL Classification: M40, M41, M49
Suggested Citation: Suggested Citation
Do you have negative results from your research you’d like to share?
Recommended Papers
-
Auditors' Use of Brainstorming in the Consideration of Fraud: Evidence from the Field
By Joseph F. Brazel, Tina Carpenter, ...
-
A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks
-
How Do Audit Seniors Respond to Heightened Fraud Risk?
By Jacqueline S. Hammersley, Karla M. Zehms, ...
-
Encouraging Professional Skepticism in the Industry Specialization Era
-
By Tina Carpenter and Jane L. Reimers
-
Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures
By Joseph F. Brazel, Keith L. Jones, ...
-
Descriptive Evidence from Audit Practice on SAS No. 99 Brainstorming Activities
By Jodi L. Gissel and Karla M. Zehms