The impact of foreignness on the compliance with cybersecurity controls

Rodgers, Waymond; Alhendi, Eyad; Xie, Feixue

Abstract

© 2019 This study examines whether and how foreignness affects internal auditors’ compliance with the International Standards for the Professional Practice of Internal Auditing (the Standards) from social and culture perspective. It demonstrates that foreignness, such as language and relational social capital, has a significant impact on auditors’ compliance with the Standards, especially with respect to cybersecurity, independence and objectivity, individual objectivity, and governance of the Standards. The Partial Least Squares Structural Equation Modelling (PLS-SEM) is used to analyze the survey data. This study highlights that external factors such as social capital affect the internal auditors’ compliance with the Standards.

Citation

Rodgers, W., Alhendi, E., & Xie, F. (2019). The impact of foreignness on the compliance with cybersecurity controls. Journal of world business : JWB, 54, Article 101012. https://doi.org/10.1016/j.jwb.2019.101012

• Journal Article Type: Article
• Acceptance Date: Jul 9, 2019
• Publication Date: Jul 27, 2019
• Deposit Date: Feb 21, 2020
• Journal: Journal of World Business
• Print ISSN: 1090-9516
• Publisher: Elsevier
• Peer Reviewed: Peer Reviewed
• Volume: 54
• Article Number: 101012
• DOI: https://doi.org/10.1016/j.jwb.2019.101012
• Keywords: Arab societies, Foreignness, Internal auditing, Social capital, Decision-Making
• Public URL: https://hull-repository.worktribe.com/output/3108827
• Publisher URL: https://www.sciencedirect.com/science/article/pii/S1090951618307302