Seol, Inshik; Sarkis, Joseph; Wang, Zhihong (Rita) - In: Journal of Applied Accounting Research 18 (2017) 3, pp. 341-355
Purpose Based on the theoretical development by House et al. (2004), the purpose of this paper is to investigate the cross-cultural differences of internal auditors’ perceptions on the importance of internal auditor skills. Design/methodology/approach The authors developed a survey based on...