.... In this study we use proprietary data from a Big 4's internal quality reviews, involving 1,152 audit engagements from 29 countries, to assess the impact of cross-national cultural differences on auditors' compliance (or not) with the firm's policy in a specific yet crucial and culturally susceptible area...

... factors. In this study, we aim at advancing our understanding of what affects differences in auditor-in-charge involvement by focusing on the influence of national culture in general and power distance, (in-group) collectivism, and uncertainty avoidance in particular. Based on archival, proprietary data...