In this study, we analyzed whether the characteristics of national culture, as proposed by Hofstede, Hofstede and Minkov (2010), were moderating factors on the potential impact on IFRS mandatory adoption on the quality of accounting information in emerging countries. The quality of information was measured through earnings management by accruals, based on the model of Jones (1991) modified by Dechow, Sloan and Sweeney (1995). Through a sample of 2,458 companies from 13 countries, totaling 18,163 firm-year observations, we identified that the dimensions of individualism, masculinity, aversion to uncertainty, long-term orientation and indulgence moderates the impact of IFRS adoption on earnings management levels in emerging countries. It was not possible to identify evidence that the power distance dimension exerts such influence. Overall, the study corroborates earlier findings that cultural factors may influence the impact of IFRS adoption.

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