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Journal article 1 Citations Quartil Q1

The Role of National Cultural Dimensions in the Quality of Legal Audit Missions

Bouziane, A. , Tahri, W. , Bouziane, K.
ISLA — Instituto Politécnico de Gestão e Tecnologia
International Journal of Society, Culture and Language, Volume 11, Issue 1, 2023, pp. 160–170
DOI: 10.22034/ijscl.2023.562771.2782

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Abstract
The major financial scandals have called into question the role of the audit profession and have pushed toward the adoption of new standards or methodologies. The purpose of rethinking this practice was to improve the quality of the audit mission. The literature review of this study highlighted a multitude of variables that can impact audit quality. The independence of the auditors, the size of the audit firm, and the national culture are all examples of the factors raised by past studies. Through this paper, we highlighted the effect of cultural dimensions on the quality of a legal audit mission. A questionnaire was assigned to auditors from three countries: Morocco, Belgium, and Canada. The analysis of the data collected was done via SPSS. We concluded that the quality of the legal audit missions depends on individualism, masculinity, and uncertainty avoidance. Also, we found that power distance and long-term orientation have no impact on audit quality.

Keywords

#audit quality #legal audit #national cultural dimensions #Hofstede cultural dimensions #individualism #masculinity #uncertainty avoidance #power distance #long-term orientation #auditor independence #audit firm size #financial scandals #Audit #Hofstede's cultural dimensions theory #Quality (philosophy) #Joint audit #Accounting #Independence (probability theory) #Multitude #Quality audit #business #Public relations

Bibliographic Details

Publication Type Journal article
Publication Year 2023
Journal / Conference / Work International Journal of Society, Culture and Language
ISSN 23292210
Volume / Issue Vol. 11 (1)
Pagination pp. 160–170
Quartile (SCImago) Q1

ISLA Authors & Affiliations

K
Karima Bouziane
bouzianekarima@gmail.com ID: 8712-9647-75C0
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