National Accounting Culture and Its Effect on Financial Reporting in a Globalized World Research in Progress
Accounting Innovation and Audit Practice: 45ACC 2025
The primary objective of this study is to investigate the impact of culture (as measured by Hofstede) on disclosures in financial statements prepared under International Financial Reporting Standards (IFRS) by firms from different countries. The sample will comprise 2021-2023 consolidated financial statements of listed companies…