CULTURAL DIMENSIONS SHAPING ISA ADOPTION SPEED IN EMERGING COUNTRIES

Year 2025, Volume: 16 Issue: 31, 382 - 405, 27.06.2025

Serhat Şamil

https://doi.org/10.36543/kauiibfd.2025.015

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

International standards on auditing (ISA) , cultural dimensions , emerging economies.

GELİŞMEKTE OLAN ÜLKELERDE UDS BENİMSEME HIZINI ŞEKİLLENDİREN KÜLTÜREL BOYUTLAR

Abstract

Bu çalışma, Uluslararası Denetim Standartlarının (UDS) gelişmekte olan ülkelerde benimsenme hızını şekillendiren kültürel, ekonomik ve politik faktörleri incelemektedir. Özellikle, Hofstede’nin kültürel boyutları çerçevesinde belirsizlikten kaçınma, bireycilik, uzun vadeli yönelim ve başarıya yönelik motivasyon gibi unsurların, UDS’nin benimsenmesine olan etkileri değerlendirilmektedir. Araştırmada, 22 gelişmekte olan ekonomiden 2010-2022 dönemine ait veriler kullanılmış ve OLS regresyon ile karma etkili regresyon modelleri uygulanmıştır. Bulgular, belirsizlikten kaçınma ve hoşgörü gibi kültürel boyutların UDS benimsenme hızını pozitif etkilediğini, güç mesafesi ve başarıya yönelik motivasyonun ise bu süreci yavaşlattığını ortaya koymaktadır. Ekonomik ve politik kontrol değişkenleri arasında, ekonomik büyüklüğün UDS benimsenmesini teşvik ettiği, ancak gelişmiş finansal piyasalara sahip ülkelerin bu standartlara direndiği gözlemlenmiştir. Çalışma, küresel standartlaştırma çabalarını destekleyen kültürel ve ekonomik açıdan hassas yaklaşımlar geliştirilmesi gerektiğini vurgulamaktadır.

Keywords

Uluslararası denetim standartları (UDS) , kültürel boyutlar , gelişmekte olan ekonomiler

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