Baabbad, Mohammed Abobaker and Abidin, Shamharir (2015) Tribalism and perceived auditor independence: a research opportunity in the Arab world. International Business Management, 9 (6). pp. 1304-1308. ISSN 1993-5250

PDF Restricted to Registered users only Download (151kB) | Request a copy

Abstract

This study discusses a phenomenon prevalent in the Arab culture namely tribalism and its possible effect on auditor independence.It provides insight into collective societies, specifically tribal ones where the individual takes care of his group’s interests in what is considered as permanent loyalty to the group, often attributed to a collectivistic society. Owing to its widespread existence, it may threaten auditor’s independence, especially when both auditor and client come from one tribe or two affiliated tribes.

Item Type:	Article
Uncontrolled Keywords:	Auditor independence, culture tribalism, Arab countries, tribes
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Shamharir Abidin
Date Deposited:	07 Feb 2017 01:04
Last Modified:	07 Feb 2017 01:04
URI:	https://repo.uum.edu.my/id/eprint/20859

Actions (login required)

View Item