The effects of second language on ethical judgement in accounting

Saadullah, Shahriar M.; Abushawish, Zaki; Zeitun, Rami

doi:10.1504/aajfa.2014.059501

Cited by 2 publications

(2 citation statements)

References 17 publications

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“…Srinidhi et al , 2011; Abbott et al , 2012; García-Sánchez et al , 2017; Ain Qurat et al , 2020; Sultana et al , 2020) and language (e.g. Saadullah et al , 2014; Evans, 2018; Liguori and Steccolini, 2018). These cultural factors explain managers' and directors' behaviors, and consequently the content of accounting information.…”

Section: Background Literature and Hypothesis Developmentmentioning

confidence: 99%

Culture and financial reporting quality in GCC countries: what do we know about tribal culture?

Baatwah

Aljaaidi

Almoataz

et al. 2021

IJOEM

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PurposeAlthough the effect of culture on financial reporting practices has been addressed in earlier studies, the existing empirical evidence totally neglects an important dimension in Gulf Cooperation Council (GCC) markets: tribal culture. The authors fill this gap in the literature using Oman as the setting.Design/methodology/approachThe authors collect data for 583 company-year observations for companies listed on the Omani capital market, 2007–2014. The authors run a two-way fixed effects panel data regression to test their hypothesis.FindingsTribal culture has a negative effect on financial reporting quality (FRQ), measured by both accrual-based and real earnings management. The findings are robust under a variety of sensitivity analyses. In additional analysis, the findings confirm that tribal culture negatively moderates the effectiveness of internal monitoring mechanisms and is associated with low-quality auditing. Further, the authors find tribal culture associated with delayed financial information.Originality/valueTo the authors' knowledge, the study makes several contributions to the literature because it is the first archival evidence linking tribal culture with FRQ. It is the first to show that the effect of corporate governance mechanisms on FRQ is moderated by tribal culture. The study has valuable implications for policymakers, regulators, boards of directors and auditors in GCC countries as well as in countries with similar cultures.

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Section: Background Literature and Hypothesis Developmentmentioning

confidence: 99%

Culture and financial reporting quality in GCC countries: what do we know about tribal culture?

Baatwah

Aljaaidi

Almoataz

et al. 2021

IJOEM

View full text Add to dashboard Cite

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“…Certain sounds in each of the languages are absent in the other one; for example there is no equivalent for the letter 'p' or 'v' in Arabic and there are no equivalents for the letters ‫,غ‬ ‫,ع‬ ‫,ﻕ‬ ‫,ﺥ‬ or ‫ث‬ in English. Moreover, Saadullah et al (2014) found that Arabic-speaking individuals' ethical judgment and decision-making are significantly better when ethical dilemmas are presented to them in Arabic compared to when the same dilemmas are presented in English. This may also be true in situations where the participants in a research study are completing an instrument in their second language, which would seriously affect the validity of the findings of any such study.…”

mentioning

confidence: 97%

Expanding The Scope of Professional Skepticism in Qatar: Developing an Arabic Hurtt Scale and Examining Influential Factors among Accountants

2024

MAR

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Professional skepticism is fundamental in the accounting profession, underpinning the critical assessment and judgement essential for the integrity of financial reporting and auditing. The absence of adequate professional skepticism can lead to significant consequences, including an increased risk of fraud, undetected errors, and a general decline in the quality of financial information. Such shortcomings can undermine stakeholder trust and lead to economic repercussions. In response to this, this study aimed to extend the study of professional skepticism in Qatar, an Arab-speaking country, by developing and validating an Arabic version of the professional skepticism scale (HPSS) developed by Hurtt (2010). To achieve this aim, the HPSS was translated, adapted, and tested for validity using a sample of 585 business students in Qatar. The findings suggested that the instrument performed better when fielded in Arabic rather than English, revealing a seven-factor structure that diverged from the original six-dimensional structure of the HPSS. Of these seven factors, only three conformed well to the dimensions developed by Hurtt (2010): Seeking Knowledge, Interpersonal Understanding, and a third factor combining items from the Self-confidence and Suspension of Judgement subscales. This study highlights the importance of using Arabic language instruments in the Middle Eastern context and provides a starting point for further research on the factors influencing professional skepticism in this environment. By examining these factors, the research sought to contribute to the literature and practice by offering insights into how the cultivation and application of professional skepticism can be enhanced among accounting professionals in Qatar, ultimately supporting the integrity and reliability of financial practices in the region.

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The effects of second language on ethical judgement in accounting

Cited by 2 publications

References 17 publications

Culture and financial reporting quality in GCC countries: what do we know about tribal culture?

Culture and financial reporting quality in GCC countries: what do we know about tribal culture?

Expanding The Scope of Professional Skepticism in Qatar: Developing an Arabic Hurtt Scale and Examining Influential Factors among Accountants

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