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The impact of foreignness on the compliance with cybersecurity controls

Rodgers, Waymond; Alhendi, Eyad; Xie, Feixue


Eyad Alhendi

Feixue Xie


© 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.


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.

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
Keywords Arab societies, Foreignness, Internal auditing, Social capital, Decision-Making
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