An International Comparison of Social Interaction Attributes of Internal Auditors: An Analysis Using the FIRO-B

Abstract

This study examines the social interaction attributes of international and U.S. internal auditing personnel. The study found that internal auditors from the U.S. have significantly different social interaction attributes than their Asian counterparts. Understanding differences between social interaction attributes is significant because such information may shed light on the type of individuals who are most likely to succeed in different environments. The study used Thompson and Schutz's (2000) FIRO-B instrument to obtain social interaction attributes from U.S. and Asian internal auditors. The tasks undertaken in the internal audit function require a set of social skills which may vary across work environments and economies. These findings have implications for firm hiring and assignment practices of individuals from different cultures to appropriate functions within the corporation, consideration of the role of employee participation in teams, and educators who advise students pursing post-education employment positions consistent with their social skill preferences.