... statements. However, secretive national culture may reduce tax enforcement's effectiveness in motivating private firms to hire external auditors. Hence, governments of highly secretive countries need to address this issue and find alternative ways to promote audited financial statements. Originality/value...

...Dante Baiardo Cavalcante Viana Jr; Isabel Maria Estima Costa Lourenço; Marília Ohlson; Gerlando Augusto S F de Lima Purpose This study investigates how the association between national culture and earnings management compares between developed and emerging countries. Design/methodology/approach...