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A Comparative Study of Professional Accountants' Judgements

A Comparative Study of Professional Accountants' Judgements by Christopher Patel
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This research monograph is 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. The study informs and guides both the theoretical specification and treatment of culture and its operationalization and methodology. It is shown that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. The findings of the study have implications for the management of multinational enterprises, the internati
Emerald Publishing Limited; July 2006
229 pages; ISBN 9780762310623
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Title: A Comparative Study of Professional Accountants' Judgements
Author: Christopher Patel

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