The Board of the College of Business and Economics
University of Karbala as part of the requirements for obtaining a Master of Science degree in Accounting
Presented by the student:
Saddam Hassan Najeeb Al-Khafaji
Supervised by
Dr. Asaad Muhammad Ali Wahhab Al-Awad

Abstract
The research aims to measure the level of influences placed by the cultural dimensions according to Hofstede’s hexagonal G6 model, namely (distance of authority, individualism versus collectivism, masculinity versus femininity, avoidance of uncertainty, long-term versus short-term orientation, indulgence versus self-control) and the four accounting values according to Gray 1988 study. (Professional versus legal control, uniformity versus flexibility, conservatism versus optimism, confidentiality versus transparency) in the external auditor‟s report through the influence of cultural dimensions on the auditor‟s behavior and the impact of accounting values on the company’s accounting practices and measuring the relationship between the auditor‟s report affected by cultural dimensions and values Accountability, the value of the company and the reflection of the effects of cultural dimensions and accounting values in the auditor‟s report on the value of the company that is the subject of the report by surveying the opinions of a sample of specialists related to the topic of research and for three categories (accounts auditor, employee in the Federal Office of Financial Supervision, university professor). Analyzing the answers using statistical methods and measures, relying on the Statistical Package for the Social Sciences (SPSS V.23) program. The research, in both theoretical and practical parts, concluded that there is a direct relationship of influence of the cultural dimensions and accounting values with the report of the auditor through Its effects on the auditor‟s behavior and its impact on the accounting policies adopted by the company in the process of accounting measurement and disclosure, and that there is an impact of the auditor‟s report affected by the cultural dimensions and accounting values on the value of the company subject of the report, which appears through the direct relationship between them. The research

recommended attention to the effects that occur. On the accounts auditors ‟reports as a result of the direct impact that social cultures dimensions place through the behavior of the account auditors and the accounting values through the accounting practices in the company and their implications on the report’s notes, as well as the focus on showing high professional care by the auditor when writing the final report and with the level of neutrality. It is highly professional and according to professional directives and standards The uniqueness of the organization to work and to avoid the influences that may cause a disruption to the technical level of the report because of its impact on the degree of confidence of the beneficiaries and direct effects on the value of the company.