The Role of National Culture in Shaping Auditing Strength: An International Evidence
| المصدر: | مجلة البحوث المالية والتجارية |
|---|---|
| الناشر: | جامعة بورسعيد - كلية التجارة |
| المؤلف الرئيسي: | Elsawy, Ahmed Mohamed Wageeh (Author) |
| مؤلفين آخرين: | Ahmed, Ahmed Emad Eldin (Co-Author) |
| المجلد/العدد: | ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2024
|
| الشهر: | يوليو |
| الصفحات: | 301 - 327 |
| ISSN: |
2090-5327 |
| رقم MD: | 1491307 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
National Culture | Auditing Strength | International-Based Analysis
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
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. |
|---|---|
| ISSN: |
2090-5327 |
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