| Document Type
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BL
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| Record Number
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993551
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| Doc. No
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b747921
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| Main Entry
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Patel, Chris.
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| Title & Author
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A comparative study of professional accountants' judgements /\ by Chris Patel.
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| Edition Statement
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1st ed.
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| Publication Statement
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Amsterdam ;Boston :: Elsevier JAI,, 2006.
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| Series Statement
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Studies in managerial and financial accounting,; v. 15
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| Page. NO
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1 online resource (1 volume).
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| ISBN
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0080456618
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: 9780080456614
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0762310626
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9780762310623
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| Bibliographies/Indexes
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Includes bibliographical references.
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| Contents
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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.
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| Abstract
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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.
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| Subject
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Accounting-- Moral and ethical aspects, Cross-cultural studies.
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| Subject
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Accounting-- Professional ethics-- Australia.
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Accounting-- Professional ethics-- India.
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Accounting-- Professional ethics-- Malaysia.
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Accounting-- Moral and ethical aspects.
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Accounting-- Professional ethics.
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BUSINESS ECONOMICS-- Business Ethics.
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| Subject
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Australia.
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India.
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| Subject
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Malaysia.
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| Dewey Classification
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174/.9657
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| LC Classification
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HF5625.15.P38 2006eb
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