Differential British and U.S. Adoption Rates of Investments Project Post-Completion Auditing

C W Neale and Peter J Buckley
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C W Neale: University of Bradford
Peter J Buckley: University of Bradford

Journal of International Business Studies, 1992, vol. 23, issue 3, 443-459

Abstract: A higher proportion of U.S.-owned firms operating in Britain adopts investment post-completion audit (PCA) procedures than that of domestic British enterprises, confirming differential adoption rates for many decision and control procedures found by other studies. Insights to this differential are sought in executives' attitudes to the aims, benefits and drawbacks of post-completion auditing. The absence of clear differences in attitudes among all U.K.-based managers suggest that the differential in PCA adoption stems primarily from ownership factors, e.g., exportation of parental control techniques rather than from the influence of local environmental factors.© 1992 JIBS. Journal of International Business Studies (1992) 23, 443–459

Date: 1992
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