Abstract
- Culture not only has direct influence on social, economical and institutional regulations of countries, but on the general accounting environmentwithin those countries as well. However, most of the culture studies focuson understanding social differences yet influence of culture on accounting has not drawn too much attention. Of the important variables on the relationship between culture and accounting, ethics and fraud in the absenceof ethical conduct require attention. Companies that conduct accountingfraud do become the reflection of their country and culture. In this framework, the purpose of this study is to analyze and discuss the relationshipbetween accounting fraud and culture from the perspective of Hofstede’sfour culture dimensions. Secondary data is used. Data related to culture isobtained from Hofstede’s country classification index and data related toaccounting fraud is obtained from Institutional Fraud/Ethics Index, whichis compiled by Kaufman and printed by World Bank.