This study aims to investigate the impact of culture on financial reporting disclosures prepared using the International Financial Reporting Standards (IFRS) by reviewing articles and/or research journals from various countries. The focus is on observing cultural influences from different regions such as Anglo, Germanic, Eastern European, and Arabic cultures. This literature review examines the various changes in financial reporting driven by cultural factors and how culture influences financial transparency in each country. The review contributes to the development of concepts in international accounting and cross-cultural studies. The contribution of this research lies in providing a deeper understanding of international accounting and cultural concepts, as well as their implications for corporate financial reporting in culturally diverse countries.
Halim et al. (Thu,) studied this question.