Behavioral characteristics in the disclosure of main matters in the audit reports of the banks listed on b3-Brazil stock exchange
The literature indicates that the auditor's behavioral characteristics related to the national culture in which he is inserted can influence the disclosure of main audit matters (PAA). This article aims to investigate whether the cultural influence of Brazilian auditors identified through the cultural dimensions of Hofstede (2001) influences the number of main audit matters disclosed by auditors of banks listed on B3.