MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02520cam a2200301 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
EG-GiCUC |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
190821s2019 ua f m 000 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
EG-GiCUC |
| Language of cataloging |
eng |
| Transcribing agency |
EG-GiCUC |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 049 ## - LOCAL HOLDINGS (OCLC) |
|---|
| Holding library |
Deposite |
| 097 ## - Thesis Degree |
|---|
| Thesis Level |
M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) |
|---|
| Classification number |
Cai01.05.02.M.Sc.2019.Ma.E |
| 100 0# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mariem Mohamed Mostafa |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The effect of differences in national culture on auditors{u2019} judgments and decisions : |
| Remainder of title |
Empirical study / |
| Statement of responsibility, etc. |
Mariem Mohamed Mostafa ; Supervised Sadek Hamed Mostafa |
| 246 15 - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
اثر الاختلافات في الثقافة المحلية على الاحكام الشخصية و قرارات المراجعين : |
| Remainder of title |
دراسة تطبيقية |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Cairo : |
| Name of publisher, distributor, etc. |
Mariem Mohamed Mostafa , |
| Date of publication, distribution, etc. |
[2019] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
123 Leaves ; |
| Dimensions |
30cm |
| 502 ## - DISSERTATION NOTE |
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| Dissertation note |
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Due to globalization effect faced by external auditors in the business environment, consideration of differences in auditors{u2019} culture is needed to help the auditors to obtain accurate and valid judgments and decisions. The main objective of this research is to investigate how the differences in national culture affect the auditors{u2019} judgments and decisions, using a sample of 150 auditors frominternational CPA auditing firms and local audit firms in Egypt. The data was analyzed using Alpha Corn-Bach analysis, Mean, Standard Deviation and Coefficient of Variation, Reliability and intrinsic validity for research variables, KMO and Bartlett's Test of Sphericity, Rotation Sums of Squared Loadings, Component Matrix, Respondent's Demographic Variables, and Sample Test. The results indicated that there is a direct relation between all the selected independent variables for culture (power distance, uncertainty avoidance, individualism/ collectivism, and masculinity/ femininity) and the selected dependent variables for judgments and decisions (audit Planning, analytical procedures, audit documentation, valuation of inventory, culture of management of the client, and materiality level), except for the femininity 2independent factor3 in the simplicity test. So the culture of the auditors will affect their judgments and decisions |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE |
|---|
| Additional physical form available note |
Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Auditor Judgments |
| 653 #4 - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Decisions |
| 653 #4 - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
National culture |
| 700 0# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Sadek Hamed Mostafa , |
| Relator term |
|
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) |
|---|
| Cataloger |
Nazla |
| Reviser |
Revisor |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) |
|---|
| Cataloger |
Shimaa |
| Reviser |
Cataloger |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Thesis |
