Cultural context of work
Ethical norms and values are culture-bound
(Pasquero, 1997). Recall that one of the key elements
of independence commitment is the extent to
which the individual believes that the profession’s
regulatory standards of auditor independence should
be rigorously binding and enforced for professional
accountants in public practice. Such beliefs are likely
to reflect and be affected by contextual features,
including the individual’s surrounding culture,
which can be defined as a historically transmitted
pattern of meanings and understandings characteristic
of a given social community (Geertz, 1973).