By Chris Patel
This study monograph is an empirical exam of cultural impacts on judgments accountants from Australia, India and Malaysia when it comes to a few moral matters in accounting together with auditor-client clash answer, whistle blowing as an inner regulate mechanism and social desirability reaction bias. The learn 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 finished by way of delivering larger perception into the intensity, richness and complexity of cultural similarities and ameliorations among and throughout international locations by means of complementing the quantified dimensional dependent cultural measures with appropriate old, sociological and mental literature. The findings of the examine have implications for the administration of establishment firms, the overseas convergence and harmonisation of accounting and auditing criteria, and for cross-cultural accounting examine. This study monograph will be quite precious for researchers and examine scholars drawn to overseas dimensions of accounting and in moral matters in foreign enterprise.
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Additional info for A Comparative Study of Professional Accountants' Judgements, Volume 15 (Studies in Managerial and Financial Accounting) (Studies in Managerial and Financial Accounting)
Gul and Tsui (1993) examined the inﬂuence of the cultural dimension of Uncertainty Avoidance on Hong Kong and Australian auditors’ perceptions of the ‘‘subject to’’ audit qualiﬁcation. , Australia). Of particular importance to this review is the statement in Gul and Tsui (1993, p. 359), ‘‘The 18 local Hong Kong (Chinese) auditors classiﬁed by Hofstede (1980) as weak uncertainty avoidersy’’. No attempt was made in the study to measure Uncertainty Avoidance to verify whether Hofstede’s (1980) results were still applicable to Australian and Hong Kong auditors in 1993.
140). As a result, earlier cross-cultural accounting researchers were satisﬁed with ‘‘an omnibus, unpackaged referent’’ (Rohner, 1984, p. 134), and little attempt was made to ‘‘unwrap the packaged construct culture’’ (Rohner, 1984, p. 111). 4 One of the ﬁrst cross-cultural studies in ﬁnancial accounting by Ferris, Dillard, and Nethercott (1980) compared perceptual differences between auditors in Australia and the USA on their personal values, motivational levels and work environment. The study found significant similarities and therefore concluded that, ‘‘accountants from linguistically, culturally, and economically similar countries tend to have similar personal value structures and work environment perceptions’’ (p.
367). While providing useful insight, Ferris et al. (1980) did not fully explain what attributes or dimensions of culture were similar between Australia and the US. Directional a priori hypotheses were not formulated and culture was operationalised as a ‘‘black box’’; that is, as an unspeciﬁed independent variable to explain the results of the study. Using similar reasoning to Ferris et al. (1980), Americ, Kanungo, and Aranya (1983) identiﬁed significant cross-cultural differences in workrelated values between Anglophone and Francophone professional accountants in Quebec, Canada.