Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control
Abstract:The occurrence of financial scandals have been concerned by many public accountants to provide more ethical awareness to work ethically. In the task of auditing, public accountants are often faced with ethical dilemmas caused auditing conflict. This study focused on the effect of locus of control and how public accountants and auditors aware the effect toward their auditing behavior. We used causal and descriptive research design to measure the effects of cultural, ethical behavior among accountants and audito… Show more
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