Comparative Study of Professional Accountants JudgementsChristopher Patel, Marc J. Epstein Emerald Group Publishing, 21 באפר׳ 2006 - 230 עמודים 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. |
מתוך הספר
תוצאות 1-5 מתוך 34
עמוד iv
... First edition 2006 Copyright © 2006 Elsevier Ltd. All rights reserved No part of this publication may be reproduced , stored in a retrieval system or transmitted in any form or by any means electronic , mechanical , photocopying ...
... First edition 2006 Copyright © 2006 Elsevier Ltd. All rights reserved No part of this publication may be reproduced , stored in a retrieval system or transmitted in any form or by any means electronic , mechanical , photocopying ...
עמוד 3
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עמוד 20
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עמוד 24
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עמוד 25
אנו מתנצלים, אך הגישה לתוכן של עמוד זה מוגבלת.
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תוכן
Abstract | 1 |
1 Introduction | 3 |
2 Literature Review | 23 |
3 Theory Development and Hypotheses Formulation | 57 |
4 Research Method | 89 |
Cultural Values | 123 |
Hypotheses Tests | 141 |
7 Conclusions | 179 |
Notes | 195 |
References | 207 |
מונחים וביטויים נפוצים
2-tailed acceding to clients accounting firms accounting research auditor-client conflict resolution auditors Australian culture Australian professional accountants behaviour big-five chapter Chinese cultures Chinese Malaysian professional Cohen colleagues concept conflicts by acceding Confucianism Confucius content equivalence Contractualism Dimension cross-cultural studies cultural differences cultural dimensions cultural values decision dependent variables differences in judgements discussed engaging in whistle-blowing examined external auditors F tests Hofstede hypotheses formulation important India and Malaysia Indian and Chinese Individualism insight internal control mechanism interviews issues Levene's test Likert scale Long-term Orientation Malaysian and Indian Malaysian professional accountants Mann-Whitney Moral Equity Dimension Multidimensional Ethics Measure Mumbai Nonparametric one-way ANOVA operationalised organisational culture Panel Patel perceptions Power Distance professional judgements question Relativism Dimension relevant resolving audit conflicts respect respondents scenarios scores SDRB showed significant differences single-item social contract society suggested survey questionnaire Table theory development three countries three nations Uncertainty Avoidance unethical Values Survey Module