The impact of cultural dimensions of Hofstede’s Model on the credibility and objectivity of government auditors’ opinions: an applied study at the Libyan Accounting Bureau, Ismail Al-Majdoub, Prof. Nassr Ahmad

Ismail Abu Al-Qasem Al-Majdoub
PhD Researcher, Accounting Department, Faculty at Al-Jafara, Libyan Academy
Al-Ezizia
Libya 
Prof. Nassr Saleh Mohamad Ahmad
Accounting Department, Libyan Open University
Tripoli
Libya

Objective: This paper aims to examine the impact of cultural dimensions according to Hofstede's model, which includes six main dimensions: "power distance, individualism versus collectivism, uncertainty avoidance, masculinity versus femininity, long-term versus short-term orientation, and indulgence versus restraint," on the credibility and objectivity of government auditors' opinions. This is achieved through an applied study at the Libyan Accounting Bureau.

Methodology: The deductive approach was utilized in this study to test the impact of cultural dimensions (independent  variables) on the credibility and objectivity of government auditors' opinions (dependent  variable). Due to the inability to subject relationships to direct quantitative measurement, a qualitative approach was employed. A questionnaire containing scenarios reflecting Hofstede's six dimensions was distributed to a sample of 465 auditors from the Libyan Accounting Bureau across all branches in the Libyan state.

Results: The results indicated a statistically significant relationship between the cultural dimensions namely, "power distance, individualism or collectivism, uncertainty avoidance, masculinity or femininity, long-term or short-term orientation, and indulgence or restraint" and the credibility and objectivity of the auditors' opinions. This reflects the impact of national culture on government auditing practices. Furthermore, this study provides new evidence supporting the understanding of the relationship between culture and auditing, contributing to the development of strategies to enhance integrity and transparency in the public sector.

Scientific Contribution: This paper is a valuable addition to the literature on government auditing, as it uniquely studies the effects of these cultural dimensions in the realm of government  auditing, which differs from private auditing by avoiding issues related to agency problems, fees, competition, and inherent independence as mandated by law.

Keywords: Cultural Dimensions, Auditors' Credibility, Objectivity of Opinion, Libyan Accounting Bureau, Hofstede's Model.