The Role of National Culture in Shaping Auditing Strength: An International Evidence

Abstract

This paper explores the relationship between Hofstede's cultural dimensions and auditing strength. The study uses empirical data from 79 countries to examine how cultural dimensions affect auditing strength. The results suggest that cultural dimensions have a significant impact on auditing strength. Specifically, Individualism, long-term orientation, and Indulgence are significantly and positively related to auditing strength. On the contrary, it was found that uncertainty avoidance is significantly negatively related to auditing strength. Furthermore, the paper identifies potential limitations and challenges in studying the relationship between culture and auditing and provides suggestions for future research.National culture is a powerful influence underlying human behavior and social values, including business practices. The accounting and auditing profession is not an exception. The differences in auditing practices among various countries have been a subject of interest for scholars for a long time. These differences can be assigned to various factors, including legal, economic, and cultural factors. Culture, in particular, has received increasing attention as a determinant of auditing practices.

Keywords

• national
• culture
• audit