... contribute to coordination/communication challenges, but language/cultural barriers are less important. We also investigate strategies that group auditors can use to mitigate challenges, finding that modularization (advance scripting of work) and ongoing communication (availability/use of communication...

... audit markets audit fees trust culture civic cooperation In this paper, we investigate how selected country-level cultural attributes affect the provision of auditing services across the globe. One aspect of a culture is the extent of “trust” among individuals within the culture. Trust...

... to, rather than detract from, audit quality. Notwithstanding the potential for differences in hierarchical culture to influence the way in which auditors respond to the known preferences of their superior, our findings are consistent across auditors from Australia and South Korea. This suggests...

...Christine Nolder; Tracey J. Riley SUMMARY: Motivated by the growing cultural diversity of new hires in audit firms, this paper reviews the literature on cross-cultural differences in auditors' judgment and decision making (JDM). The overarching aim of the review is to summarize the current state...