The impact of cultural dimensions of Hofstede’s model on the credibility and objectivity of the opinions of supreme audit institutions: the case of Libyan accounting bureau, Ismail Al-Majdoub, Prof. Nassr Ahmad
Ismail Abu Al-Qasem Al-Majdoub
PhD Candidate
Faculty of Economics
Al-Jafara University
Libya
ORCID: 0009-0008-9648-4287
Professor Nassr Saleh Mohamad Ahmad
Accounting Department, Libyan Open University
Tripoli
Libya
ORCID: 0009-0004-0991-0710
Paper Type: Research
Received: 30 December 2024 / Revised: 22 December 2025 / Accepted: 24 December 2025 / Published: 31 December 2025
DOI: 10.47556/J.WJEMSD.21.4.2025.5
Purpose: The paper aims to examine the impact of Hofstede's cultural dimensions, namely: 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 the opinions of Supreme Audit Institutions (SAIs) at the Libyan Accounting Bureau (LAB).
Methodology: Deductive approach was used to investigate how cultural dimensions (independent variables) influence the credibility and objectivity of the opinions issued by SAIs (dependent variable). A questionnaire, which included scenarios based on Hofstede's six dimensions, was distributed to a sample of 202 auditors from the LAB across all of its branches in Libya.
Results: The findings indicated a statistically relationship between the cultural dimensions and the credibility and objectivity of the SAI Members' opinions. This demonstrates the influence of national culture on government auditing outcomes.
Contribution: This study makes three significant contributions to the existing body of international auditing research. Firstly, it provides additional evidence from a different context that either supports or challenges Hofstede's theory. Secondly, it addresses the gap in the literature on Governmental Auditing and Cultural Dimensions, an area that has received very little attention. Lastly, it focuses on the sixth dimension, Indulgence versus Restraint, which has been previously overlooked.
Keywords: Cultural Dimensions; Credibility and Objectivity of Opinion; Libyan Accounting Bureau; Hofstede's Model; Supreme Audit Institutions.
Citation: Al-Majdoub, I. A. and Ahmad, N. S. M. (2025): The impact of cultural dimensions of Hofstede's model on the credibility and objectivity of the opinions of supreme audit institutions: the case of Libyan accounting bureau. World Journal of Entrepreneurship, Management and Sustainable Development (WJEMSD), Vol. 21, No. 4, pp. 355-379.
