Genes, Culture, and Voluntary Audits
Sami Dakhlia et al.
Abstract
National differences in the demand for voluntary external audits have been linked to multiple factors, such as differences in a country's rate of growth, access to external credit, and institutional quality. Audits, however, also have a psychological cost, whose intensity is genetically and culturally hereditary. Using a sample of 3,072 private firms across 34 industries in seven countries, including five countries or regions from the former Soviet Comecon, we find that a country's share of firms choosing to undergo external audits is negatively related to the prevalence of carriers of the G allele in the mu-opioid receptor gene's A118G polymorphism, also known as the “social sensitivity” gene. Furthermore, the relationship between the prevalence of the social sensitivity gene and audits is fully mediated by a national culture's degree of collectivism. The results are statistically and economically highly significant and remain robust to the introduction of a set of confounding factors at the firm and country levels. Our results have practical relevance in recognizing psychological diversity when conducting audits and, more generally, preventing burnout in the workplace.
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.00 × 0.4 = 0.00 |
| M · momentum | 0.20 × 0.15 = 0.03 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.