TY  - JOUR
T1  - Tribalism and Perceived Auditor Independence: A Research Opportunity in the Arab World
AU - Abobaker Baabbad, Mohammed AU - Abidin, Shamharir 
JO  - International Business Management
VL  - 9
IS  - 6
SP  - 1304
EP  - 1308
PY  - 2015
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2015.1304.1308
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2015.1304.1308
KW  - Auditor independence
KW  -culture
KW  -tribalism
KW  -Arab countries
KW  -tribes
AB  - 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.
ER  -