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National Culture and Internal Control Material Weaknesses Around the World

机译：世界各地的民族文化和内部控制物质弱点

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摘要

The scandals surrounding questionable accounting practices and corporate wrongdoing during 2000-2008 have often been attributed to the lack of effective internal controls. We examine the relations between national culture and the incidence and number of reported internal control material weaknesses (ICMWs). We focus on three dimensions of national culture-individualism, uncertainty avoidance, and power distance (as identified by Hofstede)-which we hypothesize are related to ICMW. Consistent with our hypotheses, cross-country analysis indicates that individualism and power distance are positively related, and uncertainty avoidance is negatively related, to the existence of ICMW. We also find a significant positive relation between individualism and the number of ICMWs. These results are robust to a variety of sensitivity tests. In addition, we document that all three dimensions of national culture influence the propensity to remediate previously identified ICMW.
机译：在2000-2008年期间，围绕可疑的会计惯例和公司不法行为的丑闻通常归因于缺乏有效的内部控制。我们研究了民族文化与内部控制物质弱点（ICMW）的发生率和数量之间的关系。我们关注民族文化的三个维度，即个人主义，避免不确定性和权力距离（由霍夫斯泰德确定），我们假设这些维度与ICMW有关。与我们的假设一致，跨国分析表明，个人主义和权力距离与ICMW的存在正相关，而对不确定性的避免则与ICMW的存在负相关。我们还发现个人主义与ICMW数量之间存在显着的正相关关系。这些结果对于各种灵敏度测试都是可靠的。此外，我们记录了民族文化的所有三个方面都影响了对先前确定的ICMW进行补救的倾向。

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