A Comparative Study of Professional Accountants' Judgements, by Chris Patel

By Chris Patel

This study monograph is an empirical exam of cultural affects on judgments accountants from Australia, India and Malaysia relating to a couple of moral matters in accounting together with auditor-client clash solution, whistle blowing as an inner keep watch over mechanism and social desirability reaction bias. The research informs and publications either the theoretical specification and remedy of tradition and its operationalization and method. it truly is proven that enhancement within the caliber of cross-cultural examine in accounting will be complete via supplying higher perception into the intensity, richness and complexity of cultural similarities and ameliorations among and throughout countries through complementing the quantified dimensional established cultural measures with correct historic, sociological and mental literature. The findings of the examine have implications for the administration of firm corporations, the foreign convergence and harmonisation of accounting and auditing criteria, and for cross-cultural accounting examine. This learn monograph will be fairly invaluable for researchers and study scholars attracted to overseas dimensions of accounting and in moral concerns in overseas enterprise.

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Additional info for A Comparative Study of Professional Accountants' Judgements, Volume 15 (Studies in Managerial and Financial Accounting) (Studies in Managerial and Financial Accounting)

Sample text

The DIT developed by Rest (1979) measures an individual’s level of ethical reasoning based on Kohlberg’s (1969) theory of Cognitive Moral Development. This six-stage sequence theory assumes that the stages are applicable in all countries. That is, the DIT assumes that the ethical values being measured have equal uniformity and intensity in all societies. For example, stage three is ‘‘interpersonal concordance’’, stage four is ‘‘law and duty to the social order’’, and stage five is ‘‘societal cooperation’’ (Ponemon, 1992, p.

First, as noted above, Cohen et al. (1995) did not formulate directional hypotheses. They justified this by arguing that to do so would considerably reduce the reliability of the study because, ‘‘in order to use the five dimensions to generate directional hypotheses, it is necessary to specify ex ante for each vignette the direction and strength of the relationship between differences on each of the five dimensions and differences in ethical evaluations. Thus the researchers would have to provide five judgements for each of eight vignettes’’ (p.

Besides providing empirical evidence to support Gray’s (1988) framework, both the studies by Salter and Niswander (1995) and Eddie (1996) are relevant because they examined two of the three countries selected for examination in this study (these are Australia and Malaysia). AUDIT JUDGEMENTS Discussion of those studies that have relied solely on Hofstede’s fivedimensional cultural taxonomy and which are related to the dependent variable of interest in this study, namely, auditor–client conflict resolution, follows.

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