There is an expectation in such organizations that
the integrity of auditors is relatively high and that the greater level of education, training,
and qualification will lead to a better QIA (Gray, 1988; Hofstede, 1991). Sarens and
Abdolmohammadi (2010) found that the uniformity in internal audit practice is characterized by a significantly lower degree of power distance. Thus, it can be argued that in low
power distance organizations, a high QIA is expected. Accordingly, the following hypothesis is formulated:
Hypothesis 1 (H1):Power distance is negatively associated with the QIA.
There is an expectation in such organizations thatthe integrity of auditors is relatively high and that the greater level of education, training,and qualification will lead to a better QIA (Gray, 1988; Hofstede, 1991). Sarens andAbdolmohammadi (2010) found that the uniformity in internal audit practice is characterized by a significantly lower degree of power distance. Thus, it can be argued that in lowpower distance organizations, a high QIA is expected. Accordingly, the following hypothesis is formulated:Hypothesis 1 (H1):Power distance is negatively associated with the QIA.
การแปล กรุณารอสักครู่..
