The Influence of Cultural, Legal and Institutional Factors on Auditors' Roles, Responsibilities and Perceptions of Audit Quality

Abstract

This study provides an international perspective on auditing practices by comparing and contrasting the qualitative aspects of auditing across different countries and regulatory environments. It examines how cultural, legal, and institutional factors shape auditors' roles, responsibilities, and perceptions of audit quality. The research explores the influence of these factors on auditors' professional ethics, independence, and accountability. By analyzing the similarities and differences in auditing practices, the study sheds light on the variations in regulatory frameworks and cultural contexts that impact the profession. It highlights the importance of understanding these factors to ensure effective and high-quality audits. The findings contribute to a better understanding of the global auditing landscape and provide insights for regulators, standard-setting bodies, and auditors to enhance auditing practices and standards. The study also emphasizes the need for further research in this area to deepen our understanding of the complex interplay between cultural, legal, and institutional factors in auditing.