By Chris Patel
This learn monograph is an empirical exam of cultural affects on judgments accountants from Australia, India and Malaysia in terms of a couple of moral concerns in accounting together with auditor-client clash answer, whistle blowing as an inner regulate mechanism and social desirability reaction bias. The examine informs and publications either the theoretical specification and remedy of tradition and its operationalization and method. it really is proven that enhancement within the caliber of cross-cultural examine in accounting should be complete through delivering higher perception into the intensity, richness and complexity of cultural similarities and ameliorations among and throughout countries by way of complementing the quantified dimensional established cultural measures with correct old, sociological and mental literature. The findings of the research have implications for the administration of firm companies, the foreign convergence and harmonisation of accounting and auditing criteria, and for cross-cultural accounting learn. This learn monograph will be really priceless for researchers and learn scholars drawn to foreign dimensions of accounting and in moral matters in foreign enterprise.
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Additional resources for A Comparative Study of Professional Accountants' Judgements, Volume 15 (Studies in Managerial and Financial Accounting) (Studies in Managerial and Financial Accounting)
First, as noted above, Cohen et al. (1995) did not formulate directional hypotheses. They justiﬁed this by arguing that to do so would considerably reduce the reliability of the study because, ‘‘in order to use the ﬁve dimensions to generate directional hypotheses, it is necessary to specify ex ante for each vignette the direction and strength of the relationship between differences on each of the ﬁve dimensions and differences in ethical evaluations. Thus the researchers would have to provide ﬁve judgements for each of eight vignettes’’ (p.
An overarching issue applicable to all the studies reviewed in this section which have relied on Hofstede’s (1980) and Hofstede and Bond’s (1988) ﬁvedimensional model of culture is that almost no attempt has been made to complement and enrich the selected cultural dimensions with theoretical and empirical support from other disciplines such as sociology and psychology. This issue is not restricted to cross-cultural studies of professional accounting and auditor values, perceptions and judgements.
The review is organised under the heading: (i) Empirical Support for Gray’s (1988) Framework, (ii) Audit judgements, (iii) Ethical Perceptions, (iv) Organisational Cultures in Accounting Firms and (v) whistle-blowing as an internal control mechanism. Among other things, the review shows that several of the criticisms identiﬁed by Harrison and McKinnon (1998), in their review of cross-cultural research in management control systems design, are also applicable to the cross-cultural research in ﬁnancial accounting and auditing.
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