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In terms of corporate governance responsibility, transparency is important for ensuring quality in capital markets, increasing confidence in financial statements and preventing management inadequacies. In this study, transparency reports published by four major audit firms in different countries were examined in terms of cultural differences based on the Hofstede-Gray model. Unique aspects of the work culture with varying characteristics in terms of countries (Turkey, Nigeria, Latvia and the UK) is compared to the global transparency report. In the research, the MAXQDA program was used in line with the qualitative research design. As a result of the research, it has been found that local cultural characteristics make a difference in transparency reports. [ABSTRACT FROM AUTHOR]