Skip to content
You are not logged in |Login  
Limit search to available items
Record:   Prev Next
More Information
Author Patel, Chris.

Title A comparative study of professional accountants' judgements / by Chris Patel.

Imprint Amsterdam ; Boston : Elsevier JAI, 2006.

Item Status

Edition 1st ed.
Description 1 online resource (1 volume).
Series Studies in managerial and financial accounting, 1479-3512 ; v. 15
Studies in managerial and financial accounting ; v. 15. 1479-3512
Bibliography Includes bibliographical references.
Contents 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.
Summary 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.
Local Note eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America
Subject Accounting -- Moral and ethical aspects -- Cross-cultural studies.
Accounting -- Professional ethics -- Australia.
Accounting -- Professional ethics -- India.
Accounting -- Professional ethics -- Malaysia.
Genre/Form Electronic books.
Cross-cultural studies.
Other Form: Print version: Patel, Chris. Comparative study of professional accountants' judgements. 1st ed. Amsterdam ; Boston : Elsevier JAI, 2006 0762310626 (OCoLC)63399659
ISBN 0080456618 (electronic bk.)
9780080456614 (electronic bk.)
0762310626 (Cloth)