Evaluating Cross-Cultural Factors

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1.0 Introduction to the topic
As the society becomes more inclusive, the issue about cultural diversity has become more and more prominent in both social and work settings. Over the years, ethnicity and ethnic conflicts have caught the world’s attention more than any other social phenomena on the earth. Ethnicity refers to a particular community that shares similar values, language and other factors that bind the community and create a sense of belonging (Fernando, 2003). On the other hand, cultural refers to the set norms of acceptable behaviour and values in the society (Fernando, 2003). Even the peaceful societies such as the United States have had a frequent eruption of open conflict and violence that were motivated by racial and cultural
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1.3.2 Research Objectives
This study seeks to achieve the following objectives:
1. Evaluating the cross-cultural and cross-ethnicity factors that influence auditor’s professional decision-making
2. Establish the way in which the identified cross-cultural and cross-ethnicity factors influence the professional decision making of the auditor and ultimately the quality of audit
3. Offer recommendation to the scholars and auditing practitioners on making quality and ethical audit decision to preserve the quality of audit
1.3.3 Research Questions
To achieve the set objectives, this study seeks to answer the following questions:
1. What cross-cultural and cross-ethnicity factors influence auditor’s professional decision making?
2. How do the identified cross-cultural and cross-ethnicity factors influence the professional decision making of the auditor and ultimately the quality of audit?
1.3.4 Rationale for the
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This is because, even though at some available studies evaluate differences in cross-culturally in the professional decision-making of the auditor, on a few have taken cross-national ethnicity and culture, it differences as well as their effect on overall quality of audit into account as explanatory variables (Nolder and Riley, 2013: Curtis, Conover, and Chui, 2012: Kleinman, Lin and Palmon, 2014). This means the existing scholarly understanding of the influence of cross ethnicity and cross cultural differences in professional decision making of the auditor is not comprehensive, structured or completely. Currently, the literature merely only offers the first glance. For this reason, paramount to this study is finding an answer to question as to whether the cross-ethnicity and cross-cultural differences are expected to influence the auditor’s professional decision making, and, if so,

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