This book aims to analyze whether and how culture affects accounting behaviors, primarily in the Chinese context and with a partial focus on the United States and the international contexts, which contributes to a better understanding about the impacts of culture on accounting (auditing) behaviors.

Culture is a multi-dimensional concept, including Confucian culture, the principle of kinship love, the principle of respecting the worthy, social culture, organization culture, sinful culture, Guanxi culture, eating and drinking culture, sport culture, and etc. The findings about cultural impacts on accounting behaviors can add to the framework of “Institutions, Informal Institutions and Accounting behaviors”.

This book explores several brand new cultural sub-dimensions, including (ethical and religious) school mottos, premarital cohabitation as a tradition-breaking-through behavior, the Chinese Zodiac Anniversary Year as a superstition, local drunk driving, local humanistic atmosphere, post-materialism, sport (Marathon) culture, and China’s cultural tradition of “foreign monks recite scriptures better”, and further investigates their impacts on accounting (auditing behavior).

Prof. Xingqiang Du is a Nanqiang Distinguished Professor at Xiamen University. His research focuses on Institutional Evolution, Informal Institutions and Accounting Behavior, Cultural Impacts on Accounting Behavior, and History of Accounting Thought. Prof. Du is an “Elsevier Highly Cited Chinese Researcher” [from 2020; Elsevier], a “World’s Top 2% Scientist” [from 2019; Elsevier and Sandford University], and a scholar with “Career-Long Citation Impact” [from 2024; Elsevier and Sandford University]. Prof. Du has published research articles in the Accounting Review (TAR; UTD24), Journal of Business Ethics, Journal of Accounting and Public Policy, and British Accounting Review. Prof. Du serves as a vice president of the Accounting Society of China, a vice president of the China Audit Society, and an editorial board member of Journal of Business Ethics.