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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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam ; Boston :
Elsevier JAI,
2006.
|
| Edición: | 1st ed. |
| Colección: | Studies in managerial and financial accounting ;
v. 15. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Patel, Chris. | |
| 245 | 1 | 2 | |a A comparative study of professional accountants' judgements / |c by Chris Patel. |
| 250 | |a 1st ed. | ||
| 260 | |a Amsterdam ; |a Boston : |b Elsevier JAI, |c 2006. | ||
| 300 | |a 1 online resource (1 volume). | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Studies in managerial and financial accounting, |x 1479-3512 ; |v v. 15 | |
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a 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 | |a 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 | |a Print version record. | |
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Accounting |x Moral and ethical aspects |v Cross-cultural studies. | |
| 650 | 0 | |a Accounting |x Professional ethics |z Australia. | |
| 650 | 0 | |a Accounting |x Professional ethics |z India. | |
| 650 | 0 | |a Accounting |x Professional ethics |z Malaysia. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Business Ethics. |2 bisacsh | |
| 650 | 7 | |a Accounting |x Moral and ethical aspects. |2 fast |0 (OCoLC)fst00795439 | |
| 650 | 7 | |a Accounting |x Professional ethics. |2 fast |0 (OCoLC)fst00795444 | |
| 651 | 7 | |a Australia. |2 fast |0 (OCoLC)fst01204543 | |
| 651 | 7 | |a India. |2 fast |0 (OCoLC)fst01210276 | |
| 651 | 7 | |a Malaysia. |2 fast |0 (OCoLC)fst01204590 | |
| 655 | 7 | |a Cross-cultural studies. |2 fast |0 (OCoLC)fst01423769 | |
| 776 | 0 | 8 | |i Print version: |a Patel, Chris. |t Comparative study of professional accountants' judgements. |b 1st ed. |d Amsterdam ; Boston : Elsevier JAI, 2006 |z 0762310626 |w (OCoLC)63399659 |
| 830 | 0 | |a Studies in managerial and financial accounting ; |v v. 15. |x 1479-3512 | |
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