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Author: Christopher Patel
Publisher: Emerald Group Publishing
ISBN: 0762310626
Category : Philosophy
Languages : en
Pages : 229
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Book Description
Provides 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.
Author: Christopher Patel
Publisher: Emerald Group Publishing
ISBN: 0762310626
Category : Philosophy
Languages : en
Pages : 229
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Book Description
Provides 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.
Author: Parmod Chand
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Countries adopting International Financial Reporting Standards (IFRS) need to educate and train their professional accountants so that they are able to interpret and apply IFRS in a consistent manner. This study examines the effect of national culture and education on the judgments of Australian (Anglo-Celtic) and Chinese final year undergraduate accounting students in Australia. It seeks to understand whether culture influences student interpretation and application of uncertainty expressions, which are used as recognition and disclosure thresholds in IFRS. Results obtained on the cultural dimensions of Uncertainty Avoidance, Individualism, Power Distance, Masculinity and Long-term Orientation provide evidence that Chinese students exhibit greater conservatism and secrecy compared to Australian students. The results of the study indicate that national culture has a significant effect on the judgments of accounting students when interpreting and applying selected IFRS containing uncertainty expressions. The results also imply that educational similarity does not moderate the effect of culture in influencing the judgments of accounting students. An important implication of the study is that regulators and standard setters involved in the international convergence of accounting standards need to pay greater attention to cultural factors that may result in a difference in the interpretation and application of IFRS.
Author: Allam Hamdan
Publisher: Emerald Group Publishing
ISBN: 1804559725
Category : Business & Economics
Languages : en
Pages : 408
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Book Description
Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession.
Author: Robert H. Ashton
Publisher: Cambridge University Press
ISBN: 0521418445
Category : Business & Economics
Languages : en
Pages : 311
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Book Description
A timely and comprehensive study on behavioural decision-making within the field of accounting.
Author: Eva Heidhues
Publisher: Emerald Group Publishing
ISBN: 1780522444
Category : Business & Economics
Languages : en
Pages : 209
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Book Description
This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,
Author: Can Öztürk
Publisher: Emerald Group Publishing
ISBN: 1789737591
Category : Business & Economics
Languages : en
Pages : 332
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Book Description
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
Author: Marc J. Epstein
Publisher: Emerald Group Publishing
ISBN: 1787564711
Category : Business & Economics
Languages : en
Pages : 268
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Book Description
This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.
Author: Anna Pistoni
Publisher: Emerald Group Publishing
ISBN: 1787148459
Category : Business & Economics
Languages : en
Pages : 329
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Book Description
This book intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems. The book can represent a useful tool for companies interested developing successful servitization strategies.
Author: Kardina Kamaruddin
Publisher: Emerald Group Publishing
ISBN: 1783501693
Category : Business & Economics
Languages : en
Pages : 231
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Book Description
This study investigated the relationship between intellectual capital and public sector performance in Malaysia. Findings revealed that there is a significant and positive relationship between two, and one way of increasing the level of public sector performance is to tie performance to intellectual capital.
Author: Lucrezia Songini
Publisher: Emerald Group Publishing
ISBN: 1838679634
Category : Business & Economics
Languages : en
Pages : 216
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Book Description
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
