A comparative study of professional accountants' judgements
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...
| Autor principal: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Amsterdam ; Boston :
Elsevier JAI
2006.
|
| Edición: | 1st ed |
| Colección: | EBSCO Academic eBook Collection Complete.
Studies in managerial and financial accounting ; v. 15. |
| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b31809431*spi |
Tabla de Contenidos:
- Cover
- Contents
- Acknowledgement
- Abstract
- Introduction
- Motivation and Contributions of the Study
- Aspects of Professional judgements Examined
- Auditor-Client Conflict Resolution
- Whistle-Blowing as an Internal Control Mechanism
- Selection of Countries
- Operationalisation of Culture
- Hofstede's Dimensions of National Culture
- The Five-Dimensional Model of Culture
- Research method
- Chapter Outline and Organisation
- Literature Review
- Studies that Operationalised Culture as a ''Black-Box''
- Studies that Applied Hofstede's Cultural Dimension(s) in Theory Development
- Empirical Support for Gray's Framework
- Audit Judgements
- Studies on Cross-Cultural Ethical Perceptions
- Organisational Cultures in Accounting Firms
- Whistle-Blowing as an Internal Control Mechanism
- Conclusion and Recommendations
- Conclusions with Respect to Theory
- Conclusions with Respect to Method
- Appendix II
- Theory Development and Hypotheses Formulation
- Selection of Relevant Hofstede's Cultural Dimensions
- Relevant Features of Hofstede's Cultural Dimensions differentiating Chinese Malaysian/Indian and Australian Cultures
- Relevant Aspects of Chinese Malaysian Culture
- The Concept of Face
- Relevant Aspects of Indian Culture
- Relevant Aspects of Australian Cultural Values
- Hypothesis 1: Resolution of Auditor-Client Conflicts
- Hypothesis 2: Whistle-Blowing as an Internal Control Mechanism
- Research Method
- Selection of Countries for Study
- Selection of Organisations and Respondents for the Survey Questionnaire
- Selection of Respondents
- The Survey Questionnaire
- Choice of Survey Questionnaire
- Questionnaire Design
- Accounting Scenarios
- Scenario One: Auditor-Client Conflict Resolution
- Scenarios Two and Three: Whistle-Blowing as an Internal Control Mechanism
- Multidimensional Ethics Measure
- Moral Equity Dimension
- Relativism Dimension
- Contractualism Dimension
- Multidimensional Ethics Measure in Accounting
- Controlling Errors in Measurement: Social Desirability Response Bias
- Distribution and Collection of Questionnaires
- Pilot Study
- Stage One
- Stage Two
- Stage Three: Descriptive Statistics
- Internal Consistency of Accountants' Decision-Making Questionnaire
- Stage Four: Pilot Testing Among Indian and Malaysian Accountants
- Stage Five
- Interviews with Academics
- Chapter Summary
- Appendix I
- Scenario Two
- Scenario Three
- Results: Cultural Values
- Cultural Dimension of Power Distance
- Cultural Dimension of Individualism
- Cultural Dimension of Long-term Orientation
- Additional Insight into Culture: Interviews with Academics
- Aspects of Organisational Culture Viewed Positively
- India (11 Interviewees)
- Malaysia (9 Interviewees)
- Australia (10 Interviewees)
- Aspects of Organisational Culture Viewed Negatively
- India
- Malaysia
- Australia
- Aspects of National Culture Viewed Positively
- India
- Malaysia
- Australia
- Aspects of National Culture Viewed Negatively
- India
- Malaysia
- Australia
- Summary of the Major Findings Based on Interviews with Academics
- Factors Influencing Decisions with Respect to Ethical.
