Sim, Marc - In: Managerial Auditing Journal 25 (2010) January, pp. 53-78
when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief-adjustment model (BAM) and … the research show that, in evaluating the internal control of an audit client, collectivist culture auditors revise their … auditors is an important input in assessing control risk. In bridging the gap between research and practice, an urgent need has …