..., commercialism, and socialization) rooted within audit firms and studied by audit academics. Beyond informing academics, our paper has implications for audit practitioners and regulators as they seek to manage auditors' behavior and audit quality through quality control initiatives. firm climate firm culture...

... 2017 © 2018 American Accounting Association. All rights reserved. 2018 auditor behavior compliance cross-national differences fraud risk assessment institutions international auditing national culture religion societal trust Institutions refer to “the rules of the game...

... with such cross-cultural differences. Overall, this research suggests that culture and context matter in informing differences in auditors' behavior. Still, the number and robustness of studies on cross-national differences in auditors' behavior are relatively limited, especially studies that have included cross...