A Study of the Effect of Cultural Attitudes on Audit Quality

The objective of this research is to study the effects of Cultural Attitudes on Audit Quality. In order to examine this quality and According to Hofstede's cultural dimensions, power distance, individualism, masculinity/femininity and uncertainty avoidance, four hypotheses have been developed. A questionnaire is used as the instrument to test the developed hypotheses. To test hypothesis, 49 questions have been designed and distributed among the statistical population which is members of Association of Certified Public Accountants. By using stratified random sampling Certified Public Accountants who provide information for our research Selected, sample adequacy was assessed by Cochran sampling formula. Data collected through questionnaires in order to test hypotheses were analyses by SPSS software by descriptive and inferential statistics such as correlation analysis. The results showed significant positive relationship between power distance, individualism, femininity, uncertainty avoidance and audit quality. Since the increasing of the audit quality has improved accredited role of auditors, regarding the environmental factors, such as cultural factors seem to be necessary.