C172 pilot reported taxiing onto the runway at the same time another aircraft was on final approach. The landing aircraft conducted a go around to avoid a collision.

Narrative

After my runup; I taxied to the hold short line and listened for any traffic calls. I did not hear anything for about 10-15 seconds so I announced I was taxiing on to runway XX for a straight out departure to the south. As I started the takeoff roll; I hear over the CTAF that Cessna was going around. After a few seconds; I saw the Cessna fly overhead climbing on upwind. I still cannot believe I did not see anyone on final. My only thinking is that because I was perpendicular to the runway that the left leading edge of my wing blocked my view just enough so if the aircraft were a little right of course on final; I could not see them. After thousands of hours flying; this is the first time this has happened. Lesson learned. I will make sure that I am now angle slightly in the direction on the final approach so that I can clearly see any traffic that may be offset slightly. It could also be a slight visual error in that the airplane may have been on centerline but there might be a slight parallax error where the airplane would appear slightly off centerline on final. In either case; I will make sure I get a good view of final or make a call on frequency if there is any airplane on final approach.