The effect of accounting culture on fraud

Countries have their own social structures due to history and culture. Accounting as it is known, is a science that has both social and technical aspects. As a result of social science, culture affects societies in many ways, it also affects accounting systems and practices. The accounting system implemented in a country is shaped by accounting practices, standards, legal regulations, trade organizations and the legal and political elements of the country. There is no doubt that the cultural structure of a country has a strong influence on these elements. This study aims to reveal cultural differences between Turkey and the United States and to examine the effect of accounting culture on fraud, based on the cultural classification introduced by Hofstede. As a result of the study; it has been observed that cultural differences have a great influence on fraud and corruption, while at the same time differentiating the decision-making actions of accounting professionals.