Author(s): Prof. Nassr Saleh Mohamad Ahmad*, Mr. Ismail Abu Al-Qasem Al-Majdoub
Objective: This paper aims to assess the validity of the Opinion-Based Questionnaire (OBQ) for measuring the impact of Hofstede's national cultural dimensions on auditing practices. It also proposes an alternative measurement approach in cases where such instruments are methodologically insufficient. Methodology: It employs a comparative critical approach by reviewing previous studies, analysing the constraints of (OBQ), and assessing the potential advantages of the Scenario-Based Questionnaire (SBQ). This theoretical analysis highlights ontological and epistemological considerations, particularly the disparity between self-reported attitudes and actual behaviour in organisational contexts. Results: The findings of the critical comparison indicate that (OBQs) are limited in accurately capturing the real impact of cultural dimensions on auditing decisions. In contrast, (SBQs) offer a more precise and realistic framework for understanding these effects. Contribution: This paper contributes to the literature by reestablishing the methodological foundations of cross-cultural auditing research. It advances (SBQs) as an epistemically grounded instrument that can mediate between cultural constructs and observable professional judgement, thereby strengthening the analytical coherence of future empirical inquiries.