Existing studies conceptualize entrepreneurial action as deliberate, goal-oriented behavior, driven primarily by entrepreneurial intention. Yet, the translation of intention into entrepreneurial behavior remains the least studied link in models explaining entrepreneurial action. Empirical evidence suggests that not every entrepreneurial intention is eventually transformed into actual entrepreneurial action, indicating a tangible intention-action gap. Using data from two waves of the multi-country Global University Entrepreneurial Spirit Students' survey (GUESSS) conducted in 2011 and 2013/2014, we study the entrepreneurial intention-action gap among university students, demonstrating that the translation of intention into action is context-specific. We find that core aspects of national culture influence the association between entrepreneurial intention and subsequent action. Implications are discussed.