A Comparative Study of Professional Accountants' Judgements, - download pdf or read online

By Chris Patel

ISBN-10: 0080456618

ISBN-13: 9780080456614

ISBN-10: 0762310626

ISBN-13: 9780762310623

This examine 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 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 technique. it really is proven that enhancement within the caliber of cross-cultural learn in accounting might be complete through supplying larger perception into the intensity, richness and complexity of cultural similarities and modifications among and throughout countries through complementing the quantified dimensional established cultural measures with correct old, sociological and mental literature. The findings of the examine have implications for the administration of establishment agencies, the overseas convergence and harmonisation of accounting and auditing criteria, and for cross-cultural accounting examine. This learn monograph will be rather worthwhile for researchers and study scholars attracted to overseas dimensions of accounting and in moral concerns in foreign company.

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

Sample text

Based on Group Orientation (Individualism),9 it was hypothesised that, compared to US auditors, Japanese auditors were expected to select fewer audit procedures that required approaching clients directly, and to rank direct procedures lower in importance. Only partial support was found for these hypotheses. The mean number of audit procedures required by US auditors significantly exceeded the mean number required by Japanese auditors in each of the three cases that were used in the study. Therefore, as hypothesised, evidence showed that US auditors were less accepting of management judgements than Japanese auditors.

McKinnon (1984), for example, in her study of cultural constraints on auditor independence in Japan drew extensively on historical and sociological literatures to provide a richer insight into Japanese culture and to illustrate the ‘‘culture inconsistency’’ of auditor independence in Japan, and the associated need for a greater reliance on institutional controls to ensure compliance with legislative reporting provisions and a structured maintenance of auditor independence. 44 CHRIS PATEL It would seem that the development of cross-cultural research in accounting is at a point where the strengths of the five-dimensional Hofstede’s model and of the sociological, psychological and historical literatures could be usefully drawn together to enhance future research.

They conducted interviews with Dutch partners of international accounting firms to confirm that these firms had strong US orientation in their organisational philosophies and policies. Specifically, their research question was whether it was possible to detect the influence of the US culture on the international firms in the Netherlands. If so, this might explain any differences between measurements of work-related values of employees in international and Dutch firms. The study used Hofstede’s (1980) instrument to measure differences in organisational cultures.

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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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