Comparative Study of Professional Accountants Judgements
This research monograph is an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias. The study informs and guides both the theoretical specification and treatment of culture and its operationalization and methodology. It is shown that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. The findings of the study have implications for the management of multinational enterprises, the international convergence and harmonisation of accounting and auditing standards, and for cross-cultural accounting research. This research monograph would be particularly useful for researchers and research students interested in international dimensions of accounting and in ethical issues in international business.
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_____:_____:_____:_____:_____ 2-tailed p ¼ acceding to clients accounting ﬁrms auditor–client conﬂict resolution auditors Australian culture Australian professional accountants behaviour big-ﬁve chapter Chinese cultures Chinese Malaysian professional colleagues conﬂicts by acceding Confucianism Confucius Contractualism Dimension cross-cultural studies cultural differences cultural values decision deﬁned dependent variables Descriptive Statistics discussed Doupnik engaging in whistle-blowing examined external auditors F tests ﬁnancial ﬁnd ﬁndings ﬁrst ﬁve Hofstede hypotheses formulation identiﬁed important India and Malaysia Indian and Chinese Individualism inﬂuence insight internal control mechanism interviews issues Likert scale Long-term Orientation Malaysian and Indian Malaysian professional accountants Moral Equity Dimension Multidimensional Ethics Measure Mumbai Nonparametric one-way ANOVA one’s operationalised organisational culture Panel Patel perceptions Power Distance question Relativism Dimension relevant resolving audit conﬂicts respect respondents scenarios scores SDRB showed significant differences single-item social contract speciﬁc suggested survey questionnaire Table theory development three countries three nations Uncertainty Avoidance unethical Values Survey Module