تأثير الإبعاد الثقافية في تقرير مراقب الحسابات و انعكاسها على قيمة الشركة

الملخص EN

The research aims to determine the effect of cultural dimensions according to Hofstede's hexagonal model (distance of power, individualism versus collectivism, masculinity versus femininity, avoidance of high ambiguity, long-term orientation versus short-term, indulgence versus self-control).

In the auditor's report, through its impact on the behavior of the auditors and the extent of these effects's reflection on the value of the company that is the subject of the report.

By polling the opinions of a sample of three categories (an external auditor, employee of the Federal Office of Financial Supervision, a university professor) by means of a questionnaire prepared for this purpose and using the statistical method to prove the validity of the scale through the structural validity and reliability of the questionnaire by calculating the Fankerbach factor and conducting a descriptive analysis of the dimensions of the study The study reached some conclusions from it.

There is an influence of Hofstede's cultural dimensions on the auditor's report in a manner consistent with the observers 'tendencies toward each dimension, and there is an effect of the auditor's report influenced by the cultural dimensions on the value of the company subject of the report, which appears through the direct relationship between them