Financial transparency

Introduction: Culture is an important and influential factor on unethical behavior and people in any society. The purpose of this article is to investigate the effect of national culture on unethical financial behavior in 113 countries. Material and Methods: The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes different countries around the world, from which a sample of 113 countries was selected. In this research, Hofstede's six cultural characteristics are used as a basis for investigating the relationship between culture and unethical financial behaviors. The research tool for collecting theoretical bases and research data is library studies. Also, data analysis was done based on descriptive statistics and multivariate regression using SPSS software. Results: The results of this research show that the cultural characteristics of power distance have a significant and positive relationship with financial crimes. Also, individualism and uncertainty avoidance have a significant and negative relationship with unethical financial behaviors. But other cultural variables such as Long-Term Orientation, Masculinity and Indulgence have no significant relationship with unethical financial behaviors. Conclusion: Compliance with ethics in financial fields means the existence of transparent financial systems in any country is rooted in the national culture of that country. Therefore, national culture is an integral part of moral behavior in all societies.