This paper develops and validates an entrepreneurial intention questionnaire (EIQ) based on Ajzen’s theory of planned behavior (TPB) to measure entrepreneurial intentions. The EIQ is tested on two diverse countries, Spain and Taiwan, using a combined sample of 519 individuals. The psychometric properties of the EIQ are assessed, and the model is analyzed using structural equation techniques. The results indicate that the EIQ has satisfactory properties, and strong support is found for the entrepreneurial intention model. The study also explores how cultural values modify the perception of entrepreneurship in each society. Key findings include the significant role of subjective norm in explaining entrepreneurial intentions, and the different patterns of relationships among the antecedents of intention in the two countries. The study contributes to the literature by providing a standardized and robust measure of entrepreneurial intentions and by examining the cross-cultural applicability of the TPB in entrepreneurship.This paper develops and validates an entrepreneurial intention questionnaire (EIQ) based on Ajzen’s theory of planned behavior (TPB) to measure entrepreneurial intentions. The EIQ is tested on two diverse countries, Spain and Taiwan, using a combined sample of 519 individuals. The psychometric properties of the EIQ are assessed, and the model is analyzed using structural equation techniques. The results indicate that the EIQ has satisfactory properties, and strong support is found for the entrepreneurial intention model. The study also explores how cultural values modify the perception of entrepreneurship in each society. Key findings include the significant role of subjective norm in explaining entrepreneurial intentions, and the different patterns of relationships among the antecedents of intention in the two countries. The study contributes to the literature by providing a standardized and robust measure of entrepreneurial intentions and by examining the cross-cultural applicability of the TPB in entrepreneurship.