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001    ocm76701364  
003    OCoLC 
005    20160527040930.5 
006    m     o  d         
007    cr cnu---unuuu 
008    061120s2006    ne      ob    000 0 eng d 
019    441766899|a647549606 
020    0080456618|q(electronic book) 
020    9780080456614|q(electronic book) 
020    |z0762310626|q(Cloth) 
020    |z9780762310623 
035    (OCoLC)76701364|z(OCoLC)441766899|z(OCoLC)647549606 
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043    u-at---|aa-ii---|aa-my--- 
049    RIDW 
050  4 HF5625.15|b.P38 2006eb 
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090    HF5625.15|b.P38 2006eb 
100 1  Patel, Chris.|0https://id.loc.gov/authorities/names/
       no2006117033 
245 12 A comparative study of professional accountants' 
       judgements /|cby Chris Patel. 
250    1st ed. 
264  1 Amsterdam ;|aBoston :|bElsevier JAI,|c2006. 
300    1 online resource (1 volume). 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
340    |gpolychrome|2rdacc 
347    text file|2rdaft 
490 1  Studies in managerial and financial accounting,|x1479-3512
       ;|vv. 15 
504    Includes bibliographical references. 
505 0  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. 
520    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. 
588 0  Print version record. 
590    eBooks on EBSCOhost|bEBSCO eBook Subscription Academic 
       Collection - North America 
650  0 Accounting|xMoral and ethical aspects|0https://id.loc.gov/
       authorities/subjects/sh2009113433|vCross-cultural studies.
       |0https://id.loc.gov/authorities/subjects/sh99001526 
650  0 Accounting|0https://id.loc.gov/authorities/subjects/
       sh85000411|xProfessional ethics|0https://id.loc.gov/
       authorities/subjects/sh00007507|zAustralia.|0https://
       id.loc.gov/authorities/names/n79021326-781 
650  0 Accounting|0https://id.loc.gov/authorities/subjects/
       sh85000411|xProfessional ethics|0https://id.loc.gov/
       authorities/subjects/sh00007507|zIndia.|0https://
       id.loc.gov/authorities/names/n80125948-781 
650  0 Accounting|0https://id.loc.gov/authorities/subjects/
       sh85000411|xProfessional ethics|0https://id.loc.gov/
       authorities/subjects/sh00007507|zMalaysia.|0https://
       id.loc.gov/authorities/names/n79022246-781 
650  7 Accounting|xMoral and ethical aspects.|2fast|0https://
       id.worldcat.org/fast/795439 
650  7 Accounting|xProfessional ethics.|2fast|0https://
       id.worldcat.org/fast/795444 
650  7 Accounting.|2fast|0https://id.worldcat.org/fast/795379 
651  7 Australia.|2fast|0https://id.worldcat.org/fast/1204543 
651  7 India.|2fast|0https://id.worldcat.org/fast/1210276 
651  7 Malaysia.|2fast|0https://id.worldcat.org/fast/1204590 
655  4 Electronic books. 
655  7 Cross-cultural studies.|2fast|0https://id.worldcat.org/
       fast/1423769 
776 08 |iPrint version:|aPatel, Chris.|tComparative study of 
       professional accountants' judgements.|b1st ed.|dAmsterdam 
       ; Boston : Elsevier JAI, 2006|z0762310626|w(OCoLC)63399659
830  0 Studies in managerial and financial accounting ;|0https://
       id.loc.gov/authorities/names/n93032102|vv. 15.|x1479-3512 
856 40 |uhttps://rider.idm.oclc.org/login?url=http://
       search.ebscohost.com/login.aspx?direct=true&scope=site&
       db=nlebk&AN=166373|zOnline eBook. Access restricted to 
       current Rider University students, faculty, and staff. 
856 42 |3Instructions for reading/downloading this eBook|uhttp://
       guides.rider.edu/ebooks/ebsco 
901    MARCIVE 20231220 
948    |d20160615|cEBSCO|tebscoebooksacademic|lridw 
994    92|bRID