...Benedetta Valeria Cannizzaro; Sonia Quarchioni Purpose This study investigates how national culture influences non-financial reporting (NFR) by reviewing existing studies on the topic and proposing a research agenda. The review addresses two research questions: (1) What are the main...

.... Hofstede (2011) identified six dimensions of national culture: individualism/collectivism, power distance, uncertainty avoidance, masculinity/femininity, long/short term orientation, and indulgence/restraint. Our study focuses on the dimensions of individualism/collectivism and power distance because...

... factors influencing global auditing practices (Chan et al., 2003 ; Gray and Vint, 1995 ; Gray, 1988 ; Hope, 2003 ; Hope et al., 2008). Hogarth’s (1980) decision behaviour theory is employed to conceptualize this intersection of auditor decision-making and national culture. Hogarth...