عنوان

A comparative study of professional accountants' judgements /

شابک

0080456618

شابک

9780080456614

شابک اشتباه

0762310626

شابک اشتباه

9780762310623

شماره

b747921

عنوان اصلي

A comparative study of professional accountants' judgements /

نام عام مواد

[Book]

نام نخستين پديدآور

by Chris Patel.

وضعيت ويراست

1st ed.

محل نشرو پخش و غیره

Boston :

نام ناشر، پخش کننده و غيره

Elsevier JAI,

تاریخ نشرو بخش و غیره

2006.

نام خاص و کميت اثر

1 online resource (1 volume).

عنوان فروست

Studies in managerial and financial accounting,

مشخصه جلد

v. 15

شاپا ي ISSN فروست

1479-3512 ;

متن يادداشت

Includes bibliographical references.

متن يادداشت

Cover -- Contents -- Acknowledgement -- Abstract -- Introduction -- Motivation and Contributions of the Study -- Aspects of Professional judgements Examined -- Auditor-Client Conflict Resolution -- Whistle-Blowing as an Internal Control Mechanism -- Selection of Countries -- Operationalisation of Culture -- Hofstede's Dimensions of National Culture -- The Five-Dimensional Model of Culture -- Research method -- Chapter Outline and Organisation -- Literature Review -- Studies that Operationalised Culture as a ''Black-Box'' -- Studies that Applied Hofstede's Cultural Dimension(s) in Theory Development -- Empirical Support for Gray's Framework -- Audit Judgements -- Studies on Cross-Cultural Ethical Perceptions -- Organisational Cultures in Accounting Firms -- Whistle-Blowing as an Internal Control Mechanism -- Conclusion and Recommendations -- Conclusions with Respect to Theory -- Conclusions with Respect to Method -- Appendix II -- Theory Development and Hypotheses Formulation -- Selection of Relevant Hofstede's Cultural Dimensions -- Relevant Features of Hofstede's Cultural Dimensions differentiating Chinese Malaysian/Indian and Australian Cultures -- Relevant Aspects of Chinese Malaysian Culture -- The Concept of Face -- Relevant Aspects of Indian Culture -- Relevant Aspects of Australian Cultural Values -- Hypothesis 1: Resolution of Auditor-Client Conflicts -- Hypothesis 2: Whistle-Blowing as an Internal Control Mechanism -- Research Method -- Selection of Countries for Study -- Selection of Organisations and Respondents for the Survey Questionnaire -- Selection of Respondents -- The Survey Questionnaire -- Choice of Survey Questionnaire -- Questionnaire Design -- Accounting Scenarios -- Scenario One: Auditor-Client Conflict Resolution -- Scenarios Two and Three: Whistle-Blowing as an Internal Control Mechanism -- Multidimensional Ethics Measure -- Moral Equity Dimension -- Relativism Dimension -- Contractualism Dimension -- Multidimensional Ethics Measure in Accounting -- Controlling Errors in Measurement: Social Desirability Response Bias -- Distribution and Collection of Questionnaires -- Pilot Study -- Stage One -- Stage Two -- Stage Three: Descriptive Statistics -- Internal Consistency of Accountants' Decision-Making Questionnaire -- Stage Four: Pilot Testing Among Indian and Malaysian Accountants -- Stage Five -- Interviews with Academics -- Chapter Summary -- Appendix I -- Scenario Two -- Scenario Three -- Results: Cultural Values -- Cultural Dimension of Power Distance -- Cultural Dimension of Individualism -- Cultural Dimension of Long-term Orientation -- Additional Insight into Culture: Interviews with Academics -- Aspects of Organisational Culture Viewed Positively -- India (11 Interviewees) -- Malaysia (9 Interviewees) -- Australia (10 Interviewees) -- Aspects of Organisational Culture Viewed Negatively -- India -- Malaysia -- Australia -- Aspects of National Culture Viewed Positively -- India -- Malaysia -- Australia -- Aspects of National Culture Viewed Negatively -- India -- Malaysia -- Australia -- Summary of the Major Findings Based on Interviews with Academics -- Factors Influencing Decisions with Respect to Ethical.

بدون عنوان

0

متن يادداشت

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.

عنوان

Comparative study of professional accountants' judgements.

شماره استاندارد بين المللي کتاب و موسيقي

0762310626

موضوع مستند نشده

Accounting-- Moral and ethical aspects, Cross-cultural studies.

موضوع مستند نشده

Accounting-- Professional ethics-- Australia.

موضوع مستند نشده

Accounting-- Professional ethics-- India.

موضوع مستند نشده

Accounting-- Professional ethics-- Malaysia.

موضوع مستند نشده

Accounting-- Moral and ethical aspects.

موضوع مستند نشده

Accounting-- Professional ethics.

موضوع مستند نشده

BUSINESS & ECONOMICS-- Business Ethics.

موضوع مستند نشده

Australia.

موضوع مستند نشده

India.

موضوع مستند نشده

Malaysia.

بدون عنوان

7

بدون عنوان

7

بدون عنوان

7

موضوع مستند نشده

BUS-- 008000

شماره

ويراست

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Patel, Chris.

تاريخ عمليات

20201204075857.0

قواعد فهرست نويسي ( بخش توصيفي )

pn

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y