The Propensity to Trust Others: Gender and Country Differences

Abstract

Our research examines the level of individual trust in others, which is an important issue because it essentially determines the level of additional work that must be done by auditors to make their audit decision. This study includes the responses of 315 accounting students from Afghanistan, Australia, Nepal, and the United States. It then examines whether levels of trust vary by country. Our data indicate that students from both Australia and Nepal had significantly different levels of trust than the students from the United States (our control group). While the students from Nepal had a significantly lower level of trust than the students from the United States, the students from Australia had a significantly higher level of trust than the students from the United States. Additionally, male (female) students indicated a lower (higher) level of trust. Our finding of differences among countries in the level of individual trust has implications in the field of international auditing. While the countries of the world are working at harmonizing their accounting and auditing standards, differences in the amount of work actually done on an audit could be determined by the level of trust in a client. The sample includes Afghanistan and Nepal that are not presently included in auditing-related research.

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