CULTURAL DIMENSIONS SHAPING ISA ADOPTION SPEED IN EMERGING COUNTRIES

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Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Cilt: 16 Sayı: 31
CULTURAL DIMENSIONS SHAPING ISA ADOPTION SPEED IN EMERGING COUNTRIES

CULTURAL DIMENSIONS SHAPING ISA ADOPTION SPEED IN EMERGING COUNTRIES

Authors : Serhat Şamil

Pages : 382-405

Doi:10.36543/kauiibfd.2025.015

View : 60 | Download : 39

Publication Date : 2025-06-27

Article Type : Research Paper

Abstract :This study investigates the cultural, economic, and political determinants of the speed of International Standards on Auditing (ISA) adoption in emerging economies. Utilizing Hofstede’s cultural dimensions, the research explores the influence of factors such as uncertainty avoidance, individualism, long-term orientation, and motivation toward achievement on ISA adoption. Data from 22 emerging economies spanning 2010–2022 are analyzed using OLS and mixed-effects regression models. The findings reveal that cultural dimensions like uncertainty avoidance and indulgence positively influence ISA adoption speed, while power distance and motivation toward achievement hinder the process. Among economic and political variables, GDP positively impacts adoption speed, whereas countries with advanced financial markets show resistance to adopting ISA. The study emphasizes the need for culturally and economically sensitive approaches to facilitate the harmonization of auditing standards across diverse contexts.
Keywords : Uluslararası denetim standartları (UDS), kültürel boyutlar, gelişmekte olan ekonomiler

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