Title

The Impact of Cultural Environment on Entry-Level Auditor's Abilities to Perform Analytical Procedures

Document Type

Article

Comments

Published by Elsevier in Journal of International Accounting, Auditing and Taxation, volume 18 issue 1, pages 29-43.

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Publication Source

Journal of International Accounting, Auditing and Taxation

Abstract

A 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.