Studying the Effect of Cultural Models on the Development of Ethical Behavior of Accountants and Auditors

This study mainly aims at studying the effect of cultural models on the development of ethical behavior of accountants. The statistical population of this study are 384 accountants and auditors employed in this profession in 2021 using Cochran’s formula infinite population. Data collected using questionnaire. The result of the study showed that among cultural models of “Hofstede”, masculinity vs femininity has positive and significant effect on competence, education and virtualism. Long-term orientation vs short-term orientation also has positive and significant effect on two parameters of religious beliefs and education but it has negative and significant effect on supporting public interest. Among cultural models introduced by “Gray”, uniformity vs flexibility has positive and significant effect on religious beliefs and negative and significant effect on education. Also uniformity vs flexibility has influenced honesty and satisfaction. Among accounting ethical parameters, conservatism vs optimism has only influenced religious beliefs and has no significant effect on other parameters of accountants’ ethical behavior. It is worth mentioning that among cultural models of “Gray” uniformity vs flexibility has mostly influenced religious beliefs.