Authors: Khondkar E. Karim; Jeffrey P. Lessard; Philip H. Siegel
Addresses: Robert Manning School of Business, University of Massachusetts Lowell, Lowell, MA 01854, USA. ' E. Philip Saunders College of Business, Rochester Institute of Technology, Rochester, NY 14623, USA. ' McCurry and Company Certified Public Accountants, 21301 Powerline Road, Suite 204, Boca Raton, Fl.33433, USA
Abstract: This study investigates the relative significance of both the social interaction index (SII) and demographic variables by analysing their association to the likelihood in classifying an auditor as internal or external to the firm. This study uses the psychometric technique of the fundamental interpersonal relationship orientation-behavior (FIRO-B) to analyse and compare the social interaction preference of certified internal auditors (CIAs) working for US corporations and certified public accountants (CPAs) employed by public accounting firms. Surveys were developed using the FIRO-B instruments and sent to internal auditors from US corporations located in the western and southeastern sections of the USA. The results of the study show that the scores of the two groups are significantly different. Internal auditors reported lower social interaction preferences than the public accountants.
Keywords: fundamental interpersonal relationship orientation behaviour; FIRO-B; certified internal auditors; CIAs; certified public accountants; CPAs; social skills preferences; social interaction; auditing; accounting; demographic variables; USA; United States.
International Journal of Applied Decision Sciences, 2012 Vol.5 No.1, pp.11 - 31
Published online: 16 Jan 2012 *Full-text access for editors Access for subscribers Purchase this article Comment on this article