The Impact of Cultural Environment on Entry-Level Auditor's Abilities to Perform Analytical Procedures
International Auditing;Cultural Dimensions;Analytical Procedures
Journal of International Accounting, Auditing and Taxation
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.
Recommended CitationHughes, Susan B.; Sander, James F.; Higgs, Scott D.; and Cullinan, Charles P., "The Impact of Cultural Environment on Entry-Level Auditor's Abilities to Perform Analytical Procedures" (2009). Accounting Journal Articles. Paper 17.