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.