메뉴 건너뛰기




Volumn 5, Issue 2, 1996, Pages 215-229

Global audit characteristics across cultures and environments: An empirical examination

Author keywords

Auditing; Canonical correlation; Cultural; Environment; Global; Harmonition

Indexed keywords


EID: 0030498976     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1061-9518(96)90006-3     Document Type: Article
Times cited : (6)

References (32)
  • 1
    • 0001082179 scopus 로고
    • Perceptions of auditor independence: A cross-cultural study
    • Agacer G., Doupnik T. Perceptions of auditor independence: a cross-cultural study. The International Journal of Accounting. (Fall):1991;220-237.
    • (1991) The International Journal of Accounting , Issue.FALL , pp. 220-237
    • Agacer, G.1    Doupnik, T.2
  • 2
    • 0011426657 scopus 로고
    • Internationalization of accounting standards
    • Beresford D. Internationalization of accounting standards. Accounting Horizons. (March):1990;99-107.
    • (1990) Accounting Horizons , Issue.MARCH , pp. 99-107
    • Beresford, D.1
  • 5
  • 7
    • 21144474528 scopus 로고
    • An empirical test of a judgmental international classification of financial reporting practices
    • Doupnik T., Salter S. An empirical test of a judgmental international classification of financial reporting practices. Journal of International Business Studies. (First Quarter):1993;41-60.
    • (1993) Journal of International Business Studies , Issue.FIRST QUARTER , pp. 41-60
    • Doupnik, T.1    Salter, S.2
  • 8
    • 84984117827 scopus 로고
    • Towards a theory of cultural influence on the development of accounting systems internationally
    • Gray S. Towards a theory of cultural influence on the development of accounting systems internationally. ABACUS. (March):1988;1-15.
    • (1988) ABACUS , Issue.MARCH , pp. 1-15
    • Gray, S.1
  • 12
    • 0003426437 scopus 로고
    • Washington, DC: IFC. International Finance Corporation
    • Emerging Stock Markets Factbook. 1992;IFC, Washington, DC. International Finance Corporation.
    • (1992) Emerging Stock Markets Factbook
  • 13
    • 0003518334 scopus 로고
    • Washington, DC: IMF. International Monetary Fund
    • International Financial Statistics. 1989;IMF, Washington, DC. International Monetary Fund.
    • (1989) International Financial Statistics
  • 14
    • 34250922831 scopus 로고
    • The varimax criterion for analytic rotation in factor analysis
    • Kaiser H. The varimax criterion for analytic rotation in factor analysis. Psychometrika. 6:1958;187-200.
    • (1958) Psychometrika , vol.6 , pp. 187-200
    • Kaiser, H.1
  • 15
    • 0011438050 scopus 로고
    • Culture constraints on auditor independence in Japan
    • McKinnon J. Culture constraints on auditor independence in Japan. The International Journal of Accounting. (Fall):1984;17-43.
    • (1984) The International Journal of Accounting , Issue.FALL , pp. 17-43
    • McKinnon, J.1
  • 17
    • 0001666636 scopus 로고
    • The impact of disclosure and measurement practices on international accounting classifications
    • Nair R., Frank W. The impact of disclosure and measurement practices on international accounting classifications. The Accounting Review. (July):1980;426-450.
    • (1980) The Accounting Review , Issue.JULY , pp. 426-450
    • Nair, R.1    Frank, W.2
  • 18
    • 0011512413 scopus 로고
    • The global regulation of the qualifications of professional accountants
    • Urbana-Champaign, IL: University of Illinois
    • Needles B. Jr. The global regulation of the qualifications of professional accountants. International Seminar on Accounting :1995;University of Illinois, Urbana-Champaign, IL.
    • (1995) International Seminar on Accounting
    • Needles B., Jr.1
  • 19
    • 3042949291 scopus 로고
    • B. Jr. Needles. Sarasota, FL: American Accounting Association
    • Needles B. Jr. Comparative International Auditing Standards. 1985;American Accounting Association, Sarasota, FL.
    • (1985) Comparative International Auditing Standards
  • 20
    • 0000040510 scopus 로고
    • An information economics analysis of financial reporting and external auditing
    • Ng D. An information economics analysis of financial reporting and external auditing. The Accounting Review. (October):1978;910-919.
    • (1978) The Accounting Review , Issue.OCTOBER , pp. 910-919
    • Ng, D.1
  • 21
    • 84921538216 scopus 로고
    • A judgmental international classification of financial reporting practices
    • Nobes C. A judgmental international classification of financial reporting practices. Journal of Business Finance and Accounting. (Spring):1983;1-19.
    • (1983) Journal of Business Finance and Accounting , Issue.SPRING , pp. 1-19
    • Nobes, C.1
  • 22
    • 0003246446 scopus 로고
    • The causes of financial reporting differences
    • Oxford, England: Philip Allan
    • The causes of financial reporting differences. Nobes C., Parker R. Issues in Multinational Accounting. 1988;Philip Allan, Oxford, England.
    • (1988) Issues in Multinational Accounting
    • Nobes, C.1    Parker, R.2
  • 23
    • 0002013153 scopus 로고
    • Towards a framework to analyze the impact of culture on accounting
    • Perera M. Towards a framework to analyze the impact of culture on accounting. The International Journal of Accounting. (Spring):1989;42-56.
    • (1989) The International Journal of Accounting , Issue.SPRING , pp. 42-56
    • Perera, M.1
  • 24
    • 0011438262 scopus 로고
    • New York, NY: Price Waterhouse LLP. Price Waterhouse International
    • Doing Business inhellip;, Information Guide. 1985-1987;Price Waterhouse LLP, New York, NY. Price Waterhouse International.
    • (1985) Doing Business inhellip;, Information Guide
  • 25
    • 0011471076 scopus 로고
    • C. Rhyne. Washington, DC: The World Peace Through Law Center
    • Rhyne C. Law and Judicial Systems of Nations. 1978;The World Peace Through Law Center, Washington, DC.
    • (1978) Law and Judicial Systems of Nations
  • 28
    • 0011488057 scopus 로고
    • Urbana-Champaign, IL: Center for International Education and Research in Accounting. University of Illinois
    • The Recent Accounting and Economic Developments in the Far East. 1988;Center for International Education and Research in Accounting, Urbana-Champaign, IL. University of Illinois.
    • (1988) The Recent Accounting and Economic Developments in the Far East
  • 29
    • 0011517476 scopus 로고
    • Urbana-Champaign, IL: Center for International Education and Research in Accounting. University of Illinois
    • The Recent Accounting and Economic Developments in the Middle East. 1985;Center for International Education and Research in Accounting, Urbana-Champaign, IL. University of Illinois.
    • (1985) The Recent Accounting and Economic Developments in the Middle East
  • 30
    • 0011517476 scopus 로고
    • Urbana-Champaign, IL: Center for International Education and Research in Accounting. University of Illinois
    • The Recent Accounting and Economic Developments in the Western Europe. 1985;Center for International Education and Research in Accounting, Urbana-Champaign, IL. University of Illinois.
    • (1985) The Recent Accounting and Economic Developments in the Western Europe
  • 31
    • 0003041231 scopus 로고
    • Accounting implications of the perception of professional ethics: A comparative analysis of American and New Zealand students
    • Welton R., Davis J. Accounting implications of the perception of professional ethics: a comparative analysis of American and New Zealand students. The International Journal of Accounting. (Fall):1990;268-283.
    • (1990) The International Journal of Accounting , Issue.FALL , pp. 268-283
    • Welton, R.1    Davis, J.2
  • 32
    • 0003464370 scopus 로고
    • New York, NY: Oxford University Press. World Bank
    • World Development Report 1988. 1988;Oxford University Press, New York, NY. World Bank.
    • (1988) World Development Report 1988


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.