Loading...
National Culture of Secrecy and the Use of Offshore Incorporation as a Determinant of Audit Fees
Alamoudi, Rim Abdulkarim Mohsen
Alamoudi, Rim Abdulkarim Mohsen
Date
2025-06
Authors
Advisor
Type
Thesis
Degree
Citations
Altmetric:
Description
A Master of Science in Finance (MSF) by Rim Abdulkarim Mohsen Alamoudi entitled, “National Culture of Secrecy and the Use of Offshore Incorporation as a Determinant of Audit Fees”, submitted in June 2025. Thesis advisor is Dr. Kimberly C. Gleason. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).
Abstract
This study will, therefore, discuss how such national-level secrecy culture and offshore Incorporation influence audit fees. The expected outcome of the current research is that the cost of audit is high for those companies belonging to the nations that have a high level of culture concerning confidentiality and more of offshore formation as some recent studies on factors affecting audit fees have shown. This paper will take a look into the audit fees of companies from several countries to evaluate variables such as the level of transparency within the economic reporting of an organization, the number of offshore incorporations together with average fee audit required by publicly traded corporations. The contribution of this study will be an increased understanding of the drivers that underpin audit fees, while also offering useful insights from regulators and auditors. This article will analyze the likely implications of government secrecy, coupled with the registering of companies offshore, on credibility and the reliability of financial reporting.