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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: 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: Mohammad Nurunnabi
Publisher: Emerald Group Publishing
ISBN: 1801174423
Category : Business & Economics
Languages : en
Pages : 276
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Book Description
Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Author: Theresa Libby
Publisher: Routledge
ISBN: 1317487990
Category : Business & Economics
Languages : en
Pages : 656
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Book Description
Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Author: Ahmed Riahi-Belkaoui
Publisher: Bloomsbury Publishing USA
ISBN: 0313036004
Category : Business & Economics
Languages : en
Pages : 176
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Book Description
An important but usually overlooked variable that affects the process and product of accounting is culture. Consensus on what constitutes proper accounting methods and behavior varies among countries, and it is this cultural relativism and its impacts that Riahi-Belkaoui explores here. His purpose is to elaborate on the nature of cultural relativism in accounting and in the interpretation of accounting data. He thus shows the way culture determines accounting judgments, and explains the intercultural differences in the perception of accounting concepts, and in the field's self-regulation internationally. His point is that accounting is actually a cultural rather than a technical process, and that professionals as well as academics should be aware of this. A challenging, useful discussion for teachers, graduate students, and accounting practitioners, particularly in international settings.
Author: Mohammad Nurunnabi
Publisher: Routledge
ISBN: 1317017137
Category : Business & Economics
Languages : en
Pages : 311
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Book Description
Dr Mohammad Nurunnabi examines the factors that affect the implementation of International Financial Reporting Standards (IFRS) in developing countries and answers these specific research questions: - What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? - How do cultural factors affect said implementation? - How does a study of implementing IFRS help to build an understanding of a theory of the role of the state in accounting change in developing countries? This follows a mixed methodology approach, in which interviews are conducted, IFRS-related enforcement documents and annual reports are evaluated. More than 138 countries have adopted IFRS, yet the International Accounting Standards Board (IASB) does not provide an implementation index. Financial reporting varies by country, even within the area of the world that has apparently adopted IFRS and Nurunnabi offers an important viewpoint that considers the issues of IFRS implementation from various perspectives. This is an invaluable resource for Undergraduate, Masters and PhD students, policy makers (at local, regional and international level) namely the IASB, World Bank, IMF, practitioners and users, giving them the necessary insight into the financial reporting environment and the state’s attitude towards accounting transparency. Most importantly, this book contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state’s attitude towards accounting transparency.
Author: Parmod Chand
Publisher: Edward Elgar Publishing
ISBN: 1800889712
Category : Business & Economics
Languages : en
Pages : 335
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Book Description
This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, and international institutions.
Author: group of authors
Publisher: Czech Institute of Academic Education z.s.
ISBN: 8090623123
Category : Business & Economics
Languages : en
Pages : 189
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Book Description
International Academic Conference on Management, Economics and Marketing in Budapest, Hungary 2016 (IAC-MEM 2016), Friday - Saturday, July 8 - 9, 2016
Author: Sabri Boubaker
Publisher: World Scientific
ISBN: 1800614306
Category : Business & Economics
Languages : en
Pages : 534
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Book Description
The banking industry plays a critical role in ensuring global economic and financial stability. Effective governance is essential for mitigating bank risk-taking and limiting managerial opportunism in this industry, which is constantly under regulatory and market scrutiny. However, the complexity and diversity of banking financial instruments and transactions gives rise to substantial information asymmetries and ongoing debates regarding contemporary governance, sustainability, and data innovation issues.This book is one of the first to address these contemporary issues collectively, offering a comprehensive and holistic understanding of the challenges and opportunities facing the global banking industry. It provides new insights, evidence-based recommendations, and future perspectives on the role of governance mechanisms, digital innovation, climate change, and green finance in shaping the industry pre- and post-COVID-19. The book is a valuable resource for a wide range of stakeholders in the banking sector, including international regulators, practitioners, policymakers, institutional investors, and auditors. It features contributions from renowned international scholars and offers a variety of theoretical, empirical, and policy-based perspectives. It provides updated evidence and new insights crucial for rethinking the global banking model and dominant regulations, and offers evidence-based recommendations and measures for promoting financial stability and resilience in this industry.
Author: Amanda S. Browning
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 66
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Book Description
The current study aims to add to the body of research related to ethical reasoning and ethical decision making in accounting students, focusing on the impact of culture on both topics. This study examines the impact of culture on accounting students' ethical decision making, by comparing the responses of accounting students from the United States with the responses of accounting students from China. Ge and Thomas (2008) conclude that the Chinese culture's high power distance, low individualism (high collectivism), and long-term orientation make Chinese students more likely to make unethical decisions. This study also examines the connection between Hofstede's (1984) cultural dimensions and Kohlberg's (1975) moral development theory. Specifically, it aims to identify any correlation between certain cultural dimensions and the various stages and levels of the moral development theory by comparing the responses of accounting students from the United States with the responses of accounting students from China pursuing an accounting education in the United States. Correlations between high power distance and heteronomous masculinity (Stage 1 of the moral development theory), collectivism and conventional reasoning (Level 2 of the moral development theory), and individualism and post-conventional reasoning (Level 3 of the moral development theory) are expected.
Author: Meredith Young
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 45
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Book Description
This thesis discusses various cultural aspects that have influenced accounting. Hofestede (1984) and Gray (1988) conducted studies and observations of the cultural dimensions and values that have contributed to culture and accounting research. National culture is broad in its influences, but affects the smallest aspects of society-even accounting. Accounting is also influenced by organizational culture, the overall environment in which a company functions. Next is ethics, an integral aspect of accounting, persuaded by the culture in which it is derived. Religion is more than a belief; it constitutes a way of life, involving unique practices and perspectives in accounting. Last, this paper will discuss how these cultural differences will impact the international convergence of accounting standards soon to come.
