Relationships between national economic culture, institutions, and accounting: Implications for IFRS

Cieslewicz, Joshua K.

doi:10.1016/j.cpa.2013.03.006

Cited by 83 publications

(126 citation statements)

References 56 publications

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“…However, positive or insignificant results have also been reported (Alas 2006;Scholtens and Dam 2007). A possible explanation for this finding is that in high UAI societies, managers may be less willing to take risks, especially in regard to accounting issues (Cieslewicz 2013). This may lead to over caution when interpreting the standards or use flexibility allowed by the standards, as they attempt to satisfy all relevant stakeholders' interests in the long term.…”

Section: Strengthening Moderating Impact Of Inst_c Futr_o and Uaimentioning

confidence: 99%

Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture

Karaibrahimoglu

Cangarli

2015

J Bus Ethics

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This paper aims to examine the impact of national cultural values on the relation between auditing and reporting standards and ethical behaviours of firms. Based on a regression analysis using data regarding 54 countries between the years 2007 and 2012, we found that the impact of the perceived strength of auditing and reporting standards on the perceived ethical behaviours of firms is accentuated when a society is characterized by low power distance and ingroup collectivism, and high institutional collectivism, future orientation and uncertainty avoidance. Empirically, the study addresses a gap in the literature by highlighting the influence of national culture on the effectiveness of legal settings and regulations on ethical behaviours.

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Section: Strengthening Moderating Impact Of Inst_c Futr_o and Uaimentioning

confidence: 99%

Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture

Karaibrahimoglu

Cangarli

2015

J Bus Ethics

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“…10, issue 5); Zhang & Andrew, 2014) or the political maneuvers and lobbying associated with standard-setting processes (Cousins & Sikka, 1993;Bengtsson, 2011;Crawford et al, 2014;Hoffman & Zülch, 2014). A few papers have also explored the effect of different cultural contexts on the implementation of international accounting standards (McLullich & Sucher, 2002;Cieslewicz, 2014). …”

Section: Accounting and Auditing Standard Setting And Regulationmentioning

confidence: 99%

A case study of critique: Critical perspectives on critical accounting

Dillard

Vinnari

2017

Critical Perspectives on Accounting

116

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As accounting academics, we have a responsibility to act in the public interest as conscience, critic and counselor of society regarding economic, social and environmental justice. In fulfilling this responsibility, we are concerned with how accounting, accountants, and accountability regimes can facilitate democracy by serving the needs of pluralistic communities, giving particular attention to the various underserved constituencies. Informed by Flyvbjerg's (2001) notion of phronetic social science research that matters, we reviewed 353 articles published in Critical Perspectives on Accounting from 1990 to 2014 identifying the focal constituency(s), the injustice(s) addressed, the groups or institutions responsible for the injustice as well as the proposals for social and political praxis outlined in the studies. Our review indicates that generally the studies identify a somewhat focused, though salient and appropriate, set of economic, social and/or environmental injustices experienced by various constituencies, and to some extent, the studies consider the context and conditions that perpetuate the inequality and injustices. However, as the field matures, there is a need for more robust development of the social and political implications of critical accounting research and for articulating the ideas and implications as action programs. Further, our review suggests that several relevant constituencies such as non-human animals, children, future generations, developing nations, and gender and sex/uality minorities have received little or no attention in the current literature.

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“…Cieslewicz () evaluated relationships between national economic culture, institutions, and national accounting for 49 countries reporting common data across the three topics of interest in the study. According to the author, previous academic research had established that national economic culture directly influences a nation's accounting.…”

Section: National Culture As An Impediment To Cross‐country Financialmentioning

confidence: 99%

The Effects of National Culture on Financial Statement Comparability: A Survey of Research Findings

Prescott¹,

Vann²

2015

J Corp Accounting Finance

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Many of those who advocate the adoption of a set of high‐quality global financial accounting standards (International Financial Reporting Standards, or IFRSs) do so on the basis of enhanced cross‐border financial statement comparability. Indeed, the notion that financial statements would be prepared on a single set of accounting standards regardless of the country of domicile of the underlying businesses certainly has its merits. However, there is a growing body of academic research providing evidence that simply adopting IFRSs, by itself, is not sufficient to result in an enduring improvement in financial reporting quality within IFRS‐adopting countries. National culture, for instance, has the potential to affect accountants' judgments in applying financial accounting standards—regardless of those standards' origin—and to impact national institutions that further influence national accounting. Here, we highlight the findings of some of the relevant research on national culture published in accounting journals in recent years and discuss some potential implications of those findings. © 2015 Wiley Periodicals, Inc.

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Relationships between national economic culture, institutions, and accounting: Implications for IFRS

Cited by 83 publications

References 56 publications

Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture

Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture

A case study of critique: Critical perspectives on critical accounting

The Effects of National Culture on Financial Statement Comparability: A Survey of Research Findings

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