A comparative study of professional accountants' judgements:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
Elsevier JAI
2006
|
| Ausgabe: | 1st ed |
| Schriftenreihe: | Studies in managerial and financial accounting
v. 15 |
| Schlagworte: | |
| Online-Zugang: | FAW01 FAW02 Volltext |
| Beschreibung: | Includes bibliographical references 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 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 |
| Beschreibung: | 1 Online-Ressource (1 v.) |
| ISBN: | 0080456618 9780080456614 9780762310623 |
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| 490 | 0 | |a Studies in managerial and financial accounting |v v. 15 | |
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| 500 | |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 -- | ||
| 500 | |a - 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 -- | ||
| 500 | |a - 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 -- | ||
| 500 | |a - 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 | ||
| 500 | |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 | ||
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Datensatz im Suchindex
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| any_adam_object | |
| author | Patel, Chris |
| author_facet | Patel, Chris |
| author_role | aut |
| author_sort | Patel, Chris |
| author_variant | c p cp |
| building | Verbundindex |
| bvnumber | BV043111487 |
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| dewey-search | 174/.9657 |
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| discipline | Philosophie |
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| geographic_facet | Australien Indien |
| id | DE-604.BV043111487 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:17:46Z |
| institution | BVB |
| isbn | 0080456618 9780080456614 9780762310623 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028535678 |
| oclc_num | 76701364 |
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| spelling | Patel, Chris Verfasser aut A comparative study of professional accountants' judgements by Chris Patel 1st ed Amsterdam Elsevier JAI 2006 1 Online-Ressource (1 v.) txt rdacontent c rdamedia cr rdacarrier Studies in managerial and financial accounting v. 15 Includes bibliographical references 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 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 BUSINESS & ECONOMICS / Business Ethics bisacsh Accounting / Moral and ethical aspects fast Accounting / Professional ethics fast Ethik Wirtschaft Accounting Moral and ethical aspects Cross-cultural studies Accounting Professional ethics Australia Accounting Professional ethics India Accounting Professional ethics Malaysia Australien Indien Erscheint auch als Druck-Ausgabe, Hardcover 0-7623-1062-6 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=166373 Aggregator Volltext |
| spellingShingle | Patel, Chris A comparative study of professional accountants' judgements BUSINESS & ECONOMICS / Business Ethics bisacsh Accounting / Moral and ethical aspects fast Accounting / Professional ethics fast Ethik Wirtschaft Accounting Moral and ethical aspects Cross-cultural studies Accounting Professional ethics Australia Accounting Professional ethics India Accounting Professional ethics Malaysia |
| title | A comparative study of professional accountants' judgements |
| title_auth | A comparative study of professional accountants' judgements |
| title_exact_search | A comparative study of professional accountants' judgements |
| title_full | A comparative study of professional accountants' judgements by Chris Patel |
| title_fullStr | A comparative study of professional accountants' judgements by Chris Patel |
| title_full_unstemmed | A comparative study of professional accountants' judgements by Chris Patel |
| title_short | A comparative study of professional accountants' judgements |
| title_sort | a comparative study of professional accountants judgements |
| topic | BUSINESS & ECONOMICS / Business Ethics bisacsh Accounting / Moral and ethical aspects fast Accounting / Professional ethics fast Ethik Wirtschaft Accounting Moral and ethical aspects Cross-cultural studies Accounting Professional ethics Australia Accounting Professional ethics India Accounting Professional ethics Malaysia |
| topic_facet | BUSINESS & ECONOMICS / Business Ethics Accounting / Moral and ethical aspects Accounting / Professional ethics Ethik Wirtschaft Accounting Moral and ethical aspects Cross-cultural studies Accounting Professional ethics Australia Accounting Professional ethics India Accounting Professional ethics Malaysia Australien Indien |
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