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- W4299303633 abstract "In-depth understanding of the impact of cross-national cultural differences on workplace behaviour is particularly relevant for professional services firms, in which people, knowledge and professional judgment are the main drivers of the production process. International accounting organisations (generally called the ‘Big 4’ global audit firms) are such ‘knowledge intensive firms’ (Holden 2002). More than any other profession, auditing has been able to capture its core values and behavioural principles in one single set of global auditing standards. This is important because multinationals and global capital markets expect the same audit quality throughout the world. They therefore pursue homogenisation of worldwide audit practices to increase consistency of quality throughout the global organisation (e.g. Jenkins et al. 2008). Nevertheless, as ‘global firms’, they are faced with numerous cross-national (cultural) differences which impact the behaviour of their professionals and thereby also their audit processes and quality." @default.
- W4299303633 created "2022-10-02" @default.
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- W4299303633 date "2015-04-24" @default.
- W4299303633 modified "2023-09-26" @default.
- W4299303633 title "Culture in the audit file" @default.
- W4299303633 doi "https://doi.org/10.4324/9780203798706-33" @default.
- W4299303633 hasPublicationYear "2015" @default.
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