International Business Management

Year: 2015
Volume: 9
Issue: 6
Page No. 1304 - 1308

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

Authors : Mohammed Abobaker Baabbad and Shamharir Abidin

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, 2015. Tribalism and Perceived Auditor Independence: A Research Opportunity in the Arab World. International Business Management, 9: 1304-1308.

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