files/journal/2022-09-02_12-07-01-000000_460.png

International Business Management

ISSN: Online
ISSN: Print 1993-5250
99
Views
1
Downloads

Tribalism and Perceived Auditor Independence: A Research Opportunity in the Arab World

Mohammed Abobaker Baabbad and Shamharir Abidin
Page: 1304-1308 | Received 21 Sep 2022, Published online: 21 Sep 2022

Full Text Reference XML File PDF File

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.


How to cite this article:

Mohammed Abobaker Baabbad and Shamharir Abidin. Tribalism and Perceived Auditor Independence: A Research Opportunity in the Arab World.
DOI: https://doi.org/10.36478/ibm.2015.1304.1308
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2015.1304.1308