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New PDF release: A Comparative Study of Professional Accountants' Judgements,

By Chris Patel

ISBN-10: 0080456618

ISBN-13: 9780080456614

ISBN-10: 0762310626

ISBN-13: 9780762310623

This learn monograph is an empirical exam of cultural affects on judgments accountants from Australia, India and Malaysia on the subject of a couple of moral concerns in accounting together with auditor-client clash solution, whistle blowing as an inner keep watch over mechanism and social desirability reaction bias. The research informs and courses either the theoretical specification and remedy of tradition and its operationalization and method. it truly is proven that enhancement within the caliber of cross-cultural study in accounting might be finished via supplying higher perception into the intensity, richness and complexity of cultural similarities and alterations among and throughout international locations by means of complementing the quantified dimensional established cultural measures with proper ancient, sociological and mental literature. The findings of the research have implications for the administration of firm businesses, the overseas convergence and harmonisation of accounting and auditing criteria, and for cross-cultural accounting learn. This learn monograph will be fairly precious for researchers and examine scholars drawn to overseas dimensions of accounting and in moral concerns in foreign company.

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Extra resources for A Comparative Study of Professional Accountants' Judgements, Volume 15 (Studies in Managerial and Financial Accounting) (Studies in Managerial and Financial Accounting)

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Directional a priori hypotheses were not formulated. The results showed that West German accountants perceived higher risk of impairment of independence than subjects from the USA and the Philippines. While the authors concluded that ‘‘perception of auditor independence is indeed sensitive to cultural differences’’ (p. 234), they did not provide explanation of this sensitivity. 28 CHRIS PATEL In the study by Lyons and Tong (1992), bank lending officers in Hong Kong were surveyed to establish whether they had more confidence in audited financial statements prepared by auditors who also provided management advisory services.

1993) on cross-cultural ethical perceptions are listed on Table 1B, Panel B. A critical analysis of these three studies with the objective of highlighting their theoretical and methodological limitations follows. Karnes et al. (1990) found some support for differences between Taiwanese and USA public accountants’ perceptions of the risks and benefits associated with committing an unethical business practice. Specifically, they found some evidence that Taiwanese accountants tended to perceive a smaller degree of risk associated with unethical business practices that impact on a ‘‘close ingroup in a beneficial manner’’ (p.

1995) developed a priori hypotheses which provided linkages between selected cultural dimensions as the independent variables(s) and various accounting issues as the dependent variables. STUDIES THAT APPLIED HOFSTEDE’S CULTURAL DIMENSION(S) IN THEORY DEVELOPMENT The broad and complex aspects of social meanings, values, beliefs and customs associated with culture require researchers to thoroughly analyse the specific components of culture relevant to their studies. This has led to the call for the conception of culture to be ‘‘unpackaged’’ (Rohner, 1984, p.

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A Comparative Study of Professional Accountants' Judgements, Volume 15 (Studies in Managerial and Financial Accounting) (Studies in Managerial and Financial Accounting) by Chris Patel


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