Showing papers by "Charles P. Cullinan published in 2009"

TL;DR: In this article, the authors investigated the impact of three of Hofstede's cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. They found that cultural characteristics do not affect the participants' abilities to predict income statement balances, but they may influence the ability to predict changes in balance sheet accounts.