The Impact of National Culture and Institutional Environment On Internal Control Disclosures

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The Impact of National Culture and Institutional Environment On Internal Control Disclosures

Journal Title: R&S - Research Studies Anatolia Journal - Year 2018, Vol 1, Issue 1

Abstract

The purpose of the present study is to empirically examine the association between, on the one hand, culture and the institutional environment and, on the other, the amount of information on internal control listed firms disclose in their annual reports. This study uses unique hand-collected data from a sample of 2,172 firmyear observations for 815 distinct firms from 25 countries for the period 2005 to 2007. The amount of internal control disclosure is based on a self-constructed disclosure index comprising seven separate reportable items. The results indicate that both culture and institutional environment explain cross-national variations in the amount of information on internal control firms disclose in their annual reports after controlling for firm characteristics. Prior work on internal control disclosure focused on single countries and typically the US. The paper is the first to examine determinants of internal control disclosure cross-nationally.

Authors and Affiliations

Süheyla Gülgün KOYUNCUOĞLU

Keywords

Corporate Governance Codes Culture Cross-National Institutional Environment Internal Control Disclosure Voluntary Disclosure

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EP ID EP40284
DOI -
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