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

Authors

Susan B. Hughes, University of Vermont
James F. Sander, Butler University
Scott D. Higgs, KPMG LLP
Charles P. Cullinan, Bryant University

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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Keywords

International Auditing;Cultural Dimensions;Analytical Procedures

Publisher

Elsevier

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.