National culture and differences in perceptions of auditor independence under international codes of ethics.
详细信息
文摘
The purpose of this research study was twofold. First,this research study used empirical investigation to extend the existing body of knowledge on auditor independence. Next,this research study used the results to illustrate how differences in national culture,as operationalized by Hofstede (1980),impact the perception of auditor independence under the Code of Ethics of the International Ethics Standards Board for Accountants. This research study utilized a non-experimental quantitative research design with a crosssectional survey of accounting professionals from two different countries. The survey instrument included 40 factors that respondents were asked to rank on a 5-point Likert scale as to how the factor influenced the perception of auditor independence based off of an instrument validated by Beattie,Brandt,and Fearnley (1999). The independent variable that was the main focus of this research study was national culture operationalized by the four cultural dimensions of individualism,power-distance,uncertainty avoidance,and masculinity as defined by Hofstede. In addition to studying the effects of national culture on the dependent variable of perception of auditor independence,this research study also provided analysis on the independent variables of gender,professional experience and age. The findings suggested that significant differences on the perception of auditor independence did not exist for the independent variables of culture,gender,professional experience,and age.