The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures

Susan B. Hughes, James F. Sander, Scott D. Higgs and Charles P. Cullinan

Journal of International Accounting, Auditing and Taxation, 2009, vol. 18, issue 1, 29-43

Abstract: We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures.

Keywords: International auditing; Cultural dimensions; Analytical procedures; Accounting education; Risk assessment; Professional judgment (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:18:y:2009:i:1:p:29-43

DOI: 10.1016/j.intaccaudtax.2008.12.004

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