Edition |
1st ed. |
Description |
1 online resource (1 volume). |
Physical Medium |
polychrome |
Description |
text file |
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 -- Moral and ethical aspects. |
Genre/Form |
Cross-cultural studies.
|
Subject |
Accounting -- Professional ethics -- Australia.
|
|
Accounting -- Professional ethics. |
|
Australia. |
|
Accounting. |
|
Accounting -- Professional ethics -- India.
|
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India. |
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Accounting -- Professional ethics -- Malaysia.
|
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Malaysia. |
Genre/Form |
Electronic books.
|
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 book) |
|
9780080456614 (electronic book) |
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0762310626 (Cloth) |
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9780762310623 |
|