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Keywords: fraud risk assessment
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 25–48.
Published: 01 November 2018
... of the audit process: fraud risk assessment procedures. We find that collectivism and societal trust are negatively associated, while religiosity is positively associated with compliance with global firm policy. However, we do not find evidence that compliance and power distance are associated. Overall, our...
