We examine the impact of informal cultural attributes, such as generalized trust and civic cooperation in a society, on the presence of Big N auditors and audit fees in country-specific audit markets. On one hand, because societies with higher trust and civic cooperation are associated with low...

We introduce the concept of fraud morality, validate such conceptualization by prior studies in economics and criminology as well as by our own independent tests, and explore the relationship of fraud morality with numerous cultural attributes using data from the World Values Survey. Applying...