Due to increase in the cross-cultural diversity within the auditing profession and globalisation of accounting firms, auditing standard setters and practitioners have emphasised on the need of understanding cultural influences on auditing, especially in non-Anglo-American contexts. Religion is a significant part of culture and strongly influences auditors’ perceptions, behaviours, and judgements. Additionally, religiosity is a valid measure of religious influence and provides better insights into auditors’ judgement and decision-making in religious societies such as Pakistan. Islamic religiosity which is a very important cultural variable in Pakistan is defined as the degree to which belief in Islamic religious values are held and practised by Muslims.
Nazia Adeel, a PhD candidate at the Department of Accounting and Corporate Governance, has conducted quantitative research (survey questionnaire & experiments) in Pakistan to examine the influence of Islamic religiosity on auditors’ judgements. Her findings support the hypotheses that Islamic religiosity is an important cultural variable in the auditing context of Pakistan and significantly influences auditors’ judgment and decision-making.
Her research contributes to the international auditing research, global audit quality and governance, especially in non-Anglo-American contexts. The findings significantly contribute in recognizing the cultural and religious differences between auditors from diverse backgrounds and interpreting the effect of these on judgments and decision-making in the global auditing firms of today.
Nazia Adeel is an ex-civil servant from Pakistan and is awarded an Australian Development Scholarship (AusAID) for a Master degree & Macquarie University Research Excellence Scholarship for Ph.D. in Accounting and Corporate Governance at Macquarie University.
Follow Nazia Adeel on mq.academia.edu/nadeel, twitter.com/naziadeel & au.linkedin.com/in/naziaadeel