메뉴 건너뛰기




Volumn 13, Issue 1, 2002, Pages 1-31

Cultural influences on judgments of professional accountants in auditor-client conflict resolution

Author keywords

[No Author keywords available]

Indexed keywords


EID: 29144462928     PISSN: 09541314     EISSN: 1467646X     Source Type: Journal    
DOI: 10.1111/1467-646X.00077     Document Type: Article
Times cited : (71)

References (86)
  • 1
    • 0001082179 scopus 로고
    • Perceptions of auditor independence: A cross-cultural study
    • Agacer, G. M. and T. M. Doupnik, "Perceptions of Auditor Independence: A Cross-Cultural Study," The International Journal of Accounting (1991), pp. 220-237.
    • (1991) International Journal of Accounting , pp. 220-237
    • Agacer, G.M.1    Doupnik, T.M.2
  • 2
    • 77951932038 scopus 로고
    • American Accounting Association, (MA: American Accounting Association, March)
    • American Accounting Association, A Special Issue: Ethics in Accounting (MA: American Accounting Association, March 1993).
    • (1993) A Special Issue: Ethics in Accounting
  • 3
    • 84968217954 scopus 로고
    • India in 1994: Economics to the fore
    • Andersen, W. K., "India in 1994: Economics to the Fore," Asian Survey (1995), pp. 127-139.
    • (1995) Asian Survey , pp. 127-139
    • Andersen, W.K.1
  • 6
    • 0000490462 scopus 로고    scopus 로고
    • Contributions of the research opportunities in auditing program: An empirical assessment
    • (June)
    • Ashton, R. H. and A. B. Cianci, "Contributions of the Research Opportunities in Auditing Program: An Empirical Assessment," Accounting Horizons (June 1998), pp. 120-138.
    • (1998) Accounting Horizons , pp. 120-138
    • Ashton, R.H.1    Cianci, A.B.2
  • 7
    • 0011609267 scopus 로고
    • The self in Hindu thought and action
    • A. J. Marsella, G. DeVos and F. L. K. Hsu, eds. (New York: Tavistock Publishers)
    • Bharati, A., "The Self in Hindu Thought and Action," in Culture and Self: Asian and Western Perspectives, A. J. Marsella, G. DeVos and F. L. K. Hsu, eds. (New York: Tavistock Publishers, 1985), pp. 185-230.
    • (1985) Culture and Self: Asian and Western Perspectives , pp. 185-230
    • Bharati, A.1
  • 9
    • 0003161569 scopus 로고
    • The social psychology of Chinese people
    • M. H. Bond, ed. (Hong Kong: Oxford University Press)
    • Bond, M. H. and K. Hwang, "The Social Psychology of Chinese People," in The Psychology of the Chinese People, M. H. Bond, ed. (Hong Kong: Oxford University Press, 1986), pp. 213-264.
    • (1986) The Psychology of the Chinese People , pp. 213-264
    • Bond, M.H.1    Hwang, K.2
  • 10
    • 77951911403 scopus 로고
    • The population
    • K. Hancock, ed. (Sydney: Cambridge University Press)
    • Borrie, W. D., "The Population," in Australian Society, K. Hancock, ed. (Sydney: Cambridge University Press, 1989), pp. 119-142.
    • (1989) Australian Society , pp. 119-142
    • Borrie, W.D.1
  • 11
    • 77951935690 scopus 로고
    • Socialization and competence
    • J. Clausen, ed. (Boston: Little Brown)
    • Brewster-Smith, M., "Socialization and Competence," in Socialization and Society, J. Clausen, ed. (Boston: Little Brown, 1968), pp. 161-171.
    • (1968) Socialization and Society , pp. 161-171
    • Brewster-Smith, M.1
  • 12
    • 77953895427 scopus 로고
    • Socio-psychological values in the Republic of China 1
    • (May-October)
    • Brindley, T. A., "Socio-psychological Values in the Republic of China 1," Asian Thought and Society (May-October 1989), pp. 98-115.
    • (1989) Asian Thought and Society , pp. 98-115
    • Brindley, T.A.1
  • 13
    • 84933491083 scopus 로고
    • Confucianism, democracy and socialism: The communist search for a new political typology with Chinese characteristics
    • (September-December)
    • Chang, D. W., "Confucianism, Democracy and Socialism: The Communist Search for a New Political Typology with Chinese Characteristics," Asian Thought and Society (September-December 1992), pp. 179-193.
    • (1992) Asian Thought and Society , pp. 179-193
    • Chang, D.W.1
  • 14
    • 0029476457 scopus 로고
    • Greater China and the Chinese global tribe
    • Chang, M. H., "Greater China and the Chinese Global Tribe," Asian Survey (1995), pp. 955-967.
    • (1995) Asian Survey , pp. 955-967
    • Chang, M.H.1
  • 16
    • 0002514732 scopus 로고
    • Culture based ethical conflicts confronting multinational accounting firms
    • (September)
    • Cohen, J. R., L. W. Pant and D. J. Sharp, "Culture Based Ethical Conflicts Confronting Multinational Accounting Firms," Accounting Horizons (September 1993a), pp. 1-13.
    • (1993) Accounting Horizons , pp. 1-13
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 17
    • 0001610654 scopus 로고
    • A validation and extension of a multidimensional ethics scale
    • Cohen, J. R., L. W. Pant and D. J. Sharp, "A Validation and Extension of a Multidimensional Ethics Scale," Journal of Business Ethics (1993b), pp. 13-26.
    • (1993) Journal of Business Ethics , pp. 13-26
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 18
    • 0002680447 scopus 로고
    • An exploratory examination of international differences in auditors' ethical perceptions
    • Cohen, J. R., L. W. Pant and D. J. Sharp, "An Exploratory Examination of International Differences in Auditors' Ethical Perceptions," Behavioral Research in Accounting (1995), pp. 37-64.
    • (1995) Behavioral Research in Accounting , pp. 37-64
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 19
    • 0002496027 scopus 로고    scopus 로고
    • Measuring ethical awareness and ethical orientation of Canadian auditors
    • Cohen, J. R., L. W. Pant and D. J. Sharp, "Measuring Ethical Awareness and Ethical Orientation of Canadian Auditors," Behavioral Research in Accounting (Supplement 1996a) pp. 98-119.
    • (1996) Behavioral Research in Accounting , Issue.SUPPL. , pp. 98-119
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 21
    • 84937308633 scopus 로고
    • Cross-cultural moral experience: A view from Taiwan
    • (May-August)
    • Cornberg, D., "Cross-Cultural Moral Experience: A View from Taiwan," Asian Thought and Society (May-August 1994), pp. 136-147.
    • (1994) Asian Thought and Society , pp. 136-147
    • Cornberg, D.1
  • 23
    • 77951891531 scopus 로고    scopus 로고
    • India's challenge: The next 50 years
    • (September)
    • Elliot, J., "India's Challenge: The Next 50 Years," Fortune (September 1997), pp. 40-55.
    • (1997) Fortune , pp. 40-55
    • Elliot, J.1
  • 26
    • 0012937736 scopus 로고
    • Australian families
    • K. Hancock, ed. (Sydney: Cambridge University Press)
    • Goodnow, J., A. Burns and G. Russell, "Australian Families," in Australian Society, K. Hancock, ed. (Sydney: Cambridge University Press, 1989), pp. 23-43.
    • (1989) Australian Society , pp. 23-43
    • Goodnow, J.1    Burns, A.2    Russell, G.3
  • 27
    • 84984148325 scopus 로고
    • Size of audit fees and perceptions of auditors' ability to resist management pressure in audit conflict situations
    • (September)
    • Gul, F. A., "Size of Audit Fees and Perceptions of Auditors' Ability to Resist Management Pressure in Audit Conflict Situations," Abacus (September 1991), pp. 162-172.
    • (1991) Abacus , pp. 162-172
    • Gul, F.A.1
  • 28
    • 0002253206 scopus 로고
    • A comparative study of auditors' attitudes to uncertainty qualifications: An empirical test of strong versus weak uncertainty avoidance hypothesis
    • Gul, F. A. and J. Tsui, "A Comparative Study of Auditors' Attitudes to Uncertainty Qualifications: An Empirical Test of Strong versus Weak Uncertainty Avoidance Hypothesis," International Journal of Accounting (1993), pp. 356-364.
    • (1993) International Journal of Accounting , pp. 356-364
    • Gul, F.A.1    Tsui, J.2
  • 31
    • 0000897739 scopus 로고
    • Cultural relativity of the quality of life concept
    • Hofstede, G., "Cultural Relativity of the Quality of Life Concept," Academy of Management Review (1984), pp. 389-398.
    • (1984) Academy of Management Review , pp. 389-398
    • Hofstede, G.1
  • 32
    • 0003858249 scopus 로고
    • (Maastricht, Netherlands: Institute for Research on Intercultural Cooperation, University of Limburg)
    • Hofstede, G., Values Survey Module 1994 Manual (Maastricht, Netherlands: Institute for Research on Intercultural Cooperation, University of Limburg, 1994).
    • (1994) Values Survey Module 1994 Manual
    • Hofstede, G.1
  • 33
    • 45449125490 scopus 로고
    • The Confucius connection: From cultural roots to economic growth
    • Hofstede, G. and M. H. Bond, "The Confucius Connection: From Cultural Roots to Economic Growth," Organizational Dynamics (1988), pp. 5-21.
    • (1988) Organizational Dynamics , pp. 5-21
    • Hofstede, G.1    Bond, M.H.2
  • 34
    • 0001507344 scopus 로고
    • A perspective on cognitive research in accounting
    • (April)
    • Hogarth, R. M., "A Perspective on Cognitive Research in Accounting," The Accounting Review (April 1991), pp. 277-290.
    • (1991) The Accounting Review , pp. 277-290
    • Hogarth, R.M.1
  • 36
    • 77951912021 scopus 로고    scopus 로고
    • (The)
    • Institute of Chartered Accountants of India (The), History, www.icai.org/i-history.html, 2001a.
    • (2001) History
  • 38
    • 33846686845 scopus 로고
    • International Federation of Accountants, (New York: International Federation of Accountants)
    • International Federation of Accountants, Guidelines on Ethics for Professional Accountants (New York: International Federation of Accountants, 1990).
    • (1990) Guidelines on Ethics for Professional Accountants
  • 39
    • 84933492295 scopus 로고
    • The caste system: Social stratification in India
    • (January-April)
    • Kangayappan, K., "The Caste System: Social Stratification in India," Asian Thought and Society (January-April 1992), pp. 42-50.
    • (1992) Asian Thought and Society , pp. 42-50
    • Kangayappan, K.1
  • 40
    • 0004011977 scopus 로고
    • translated by H. J. Paton (New York: Harper & Row Publishers)
    • Kant, I., Foundations of the Metaphysics of Morals, translated by H. J. Paton (New York: Harper & Row Publishers, 1964).
    • (1964) Foundations of the Metaphysics of Morals
    • Kant, I.1
  • 41
    • 0002763879 scopus 로고
    • The Worldwide Web of Chinese business
    • (March-April)
    • Kao, J., "The Worldwide Web of Chinese Business," Harvard Business Review (March- April 1993), pp. 24-36.
    • (1993) Harvard Business Review , pp. 24-36
    • Kao, J.1
  • 42
    • 43149125302 scopus 로고
    • How the game of budget control is played in different countries
    • paper presented at the, Amsterdam, June
    • Kessler, P., "How the Game of Budget Control is Played in Different Countries," paper presented at the EAISM Workshop on Accounting and Culture, Amsterdam, June 1985.
    • (1985) EAISM Workshop on Accounting and Culture
    • Kessler, P.1
  • 43
    • 0000825088 scopus 로고
    • The Confucian paradigm of man: A sociological view
    • W. S. Tseng and D. Y. H. Wu, eds. (New York: Academic Press)
    • King, A. Y. C. and M. H. Bond, "The Confucian Paradigm of Man: A Sociological View," in Chinese Culture and Mental Health, W. S. Tseng and D. Y. H. Wu, eds. (New York: Academic Press, 1985), pp. 29-46.
    • (1985) Chinese Culture and Mental Health , pp. 29-46
    • King, A.Y.C.1    Bond, M.H.2
  • 44
    • 0001379645 scopus 로고
    • Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure
    • (April)
    • Knapp, M. C., "Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure," The Accounting Review (April 1985), pp. 202-211.
    • (1985) The Accounting Review , pp. 202-211
    • Knapp, M.C.1
  • 45
    • 84937310050 scopus 로고
    • Analysing cross-national management and organizations: A theoretical framework
    • (January)
    • Lachman, R., A. Nedd and B. Hinings, "Analysing Cross-National Management and Organizations: A Theoretical Framework," Management Science (January 1994), pp. 40-55.
    • (1994) Management Science , pp. 40-55
    • Lachman, R.1    Nedd, A.2    Hinings, B.3
  • 46
    • 0002405883 scopus 로고
    • Auditor-client conflict resolution: An investigation of the perceptions of the financial community in Australia and Canada
    • Lindsay, D., "Auditor-Client Conflict Resolution: An Investigation of the Perceptions of the Financial Community in Australia and Canada," The International Journal of Accounting (1992), pp. 342-365.
    • (1992) International Journal of Accounting , pp. 342-365
    • Lindsay, D.1
  • 47
    • 0002722016 scopus 로고
    • Chinese cognition
    • M. H. Bond, ed. (Hong Kong: Oxford University Press)
    • Liu, I., "Chinese Cognition," in The Psychology of the Chinese People, M. H. Bond, ed. (Hong Kong: Oxford University Press, 1986), pp. 73-102.
    • (1986) The Psychology of the Chinese People , pp. 73-102
    • Liu, I.1
  • 49
    • 0003706988 scopus 로고
    • 2nd ed. (Sydney: The Macquarie Library Pty Ltd.)
    • Macquarie Dictionary (The), 2nd ed. (Sydney: The Macquarie Library Pty Ltd, 1991).
    • (1991) Macquarie Dictionary (The)
  • 51
    • 0011438050 scopus 로고
    • Cultural constraints on audit independence in Japan
    • (Fall)
    • McKinnon, J., "Cultural Constraints on Audit Independence in Japan," The International Journal of Accounting (Fall 1984), pp. 17-44.
    • (1984) International Journal of Accounting , pp. 17-44
    • McKinnon, J.1
  • 52
    • 0001149252 scopus 로고
    • Virtue, ethics and accounting education
    • (Fall)
    • Mintz, S. M., "Virtue, Ethics and Accounting Education," Issues in Accounting Education (Fall 1995), pp. 247-267.
    • (1995) Issues in Accounting Education , pp. 247-267
    • Mintz, S.M.1
  • 54
    • 0003528130 scopus 로고
    • 2nd ed. (New York: McGraw-Hill Book Company)
    • Nunally, J. C., Psychometric Theory, 2nd ed. (New York: McGraw-Hill Book Company, 1978).
    • (1978) Psychometric Theory
    • Nunally, J.C.1
  • 55
    • 77951930335 scopus 로고    scopus 로고
    • Squandered legacy
    • (15 August)
    • Palkhivala, N., "Squandered Legacy," The Hindustan Times (15 August 1997), p. 13.
    • (1997) Hindustan Times , pp. 13
    • Palkhivala, N.1
  • 57
    • 77951923860 scopus 로고
    • External auditors' independence and culture: Perceptions in Fiji and New Zealand
    • (Fall)
    • Patel, C., "External Auditors' Independence and Culture: Perceptions in Fiji and New Zealand," Journal of Accounting and Finance (Fall 1992), pp. 391-422.
    • (1992) Journal of Accounting and Finance , pp. 391-422
    • Patel, C.1
  • 58
    • 0034259710 scopus 로고    scopus 로고
    • Perceptions of external auditors' independence: Some cross-cultural evidence
    • (September)
    • Patel, C. and J. Psaros, "Perceptions of External Auditors' Independence: Some Cross-Cultural Evidence," The British Accounting Review (September 2000), pp. 311-338.
    • (2000) The British Accounting Review , pp. 311-338
    • Patel, C.1    Psaros, J.2
  • 59
    • 77951927243 scopus 로고    scopus 로고
    • All this business about ethics
    • (July)
    • Phegade, G. D., "All this Business about Ethics," Indian Management (July 1997), pp. 75-78.
    • (1997) Indian Management , pp. 75-78
    • Phegade, G.D.1
  • 60
    • 38249009178 scopus 로고
    • Organizational culture in public accounting: Size, technology, rank, and functional area
    • (October)
    • Pratt, J. and P. Beaulieu, "Organizational Culture in Public Accounting: Size, Technology, Rank, and Functional Area," Accounting, Organizations and Society (October 1992), pp. 667-684.
    • (1992) Accounting, Organizations and Society , pp. 667-684
    • Pratt, J.1    Beaulieu, P.2
  • 61
  • 62
    • 0001215541 scopus 로고
    • The psychology of Chinese organizational behavior
    • M. H. Bond, ed. (Hong Kong: Oxford University Press)
    • Redding, G. and G. Y. Y. Wong, "The Psychology of Chinese Organizational Behavior," in The Psychology of the Chinese People, M. H. Bond, ed. (Hong Kong: Oxford University Press, 1986), pp. 267-293.
    • (1986) The Psychology of the Chinese People , pp. 267-293
    • Redding, G.1    Wong, G.Y.Y.2
  • 63
    • 34250090479 scopus 로고
    • Initial steps towards improving the measurement of ethical evaluations of marketing activities
    • (November)
    • Reidenbach, R. E. and D. P. Robin, "Initial Steps Towards Improving the Measurement of Ethical Evaluations of Marketing Activities," Journal of Business Ethics (November 1988), pp. 871-879.
    • (1988) Journal of Business Ethics , pp. 871-879
    • Reidenbach, R.E.1    Robin, D.P.2
  • 64
    • 0000805916 scopus 로고
    • Towards the development of a multidimensional scale for improving evaluations of business ethics
    • (August)
    • Reidenbach, R. E. and D. P. Robin, "Towards the Development of a Multidimensional Scale for Improving Evaluations of Business Ethics," Journal of Business Ethics (August 1990), pp. 639-653.
    • (1990) Journal of Business Ethics , pp. 639-653
    • Reidenbach, R.E.1    Robin, D.P.2
  • 65
    • 0010894071 scopus 로고
    • The self in India and America
    • V. Kavolis, ed. (New Jersey: Associated University Press)
    • Roland, A., "The Self in India and America," in Design of Selfhood, V. Kavolis, ed. (New Jersey: Associated University Press, 1984), pp. 1-36.
    • (1984) Design of Selfhood , pp. 1-36
    • Roland, A.1
  • 66
    • 77951926767 scopus 로고    scopus 로고
    • Legal and regulatory framework-financial reporting in Malaysia
    • (June)
    • Seah, T., "Legal and Regulatory Framework-Financial Reporting in Malaysia," ACCA Students' Newsletter (June 1998), pp. 18-19.
    • (1998) ACCA Students' Newsletter , pp. 18-19
    • Seah, T.1
  • 69
    • 0002346837 scopus 로고
    • (Oxford: Oxford University Press)
    • Singer, P., Ethics (Oxford: Oxford University Press, 1994).
    • (1994) Ethics
    • Singer, P.1
  • 71
    • 0001078653 scopus 로고
    • Perceptions of auditors' independence: An empirical analysis
    • (October)
    • Shockley, R. A., "Perceptions of Auditors' Independence: An Empirical Analysis," The Accounting Review (October 1981), pp. 785-800.
    • (1981) The Accounting Review , pp. 785-800
    • Shockley, R.A.1
  • 72
    • 0002037581 scopus 로고
    • The interaction between national and organizational cultures in accounting firms
    • Soeters, J. and H. Schreuder, "The Interaction between National and Organizational Cultures in Accounting Firms," Accounting, Organizations and Society (1988), pp. 75-85.
    • (1988) Accounting, Organizations and Society , pp. 75-85
    • Soeters, J.1    Schreuder, H.2
  • 75
    • 77951900458 scopus 로고
    • Malaysia
    • T. E. Cooke and R. H. Parker, eds. (London: Routledge)
    • Tay, J. S. W., "Malaysia," in Financial Reporting in West Pacific Rim, T. E. Cooke and R. H. Parker, eds. (London: Routledge, 1993), pp. 231-263.
    • (1993) Financial Reporting in West Pacific Rim , pp. 231-263
    • Tay, J.S.W.1
  • 80
    • 0000168059 scopus 로고
    • Does believing that everyone else is less ethical have an impact on work behavior?
    • (September)
    • Tyson, T., "Does Believing that Everyone Else is Less Ethical Have an Impact on Work Behavior?," Journal of Business Ethics (September 1992), pp. 707-717.
    • (1992) Journal of Business Ethics , pp. 707-717
    • Tyson, T.1
  • 83
    • 77951927792 scopus 로고
    • Living and working in Australia
    • K. Hancock, ed. (Sydney: Cambridge University Press)
    • Withers, G., "Living and Working in Australia," in Australian Society, K. Hancock, ed. (Sydney: Cambridge University Press, 1989), pp. 1-22.
    • (1989) Australian Society , pp. 1-22
    • Withers, G.1
  • 84
    • 2942631458 scopus 로고    scopus 로고
    • The accounting profession-major issues: Progress and concerns
    • (June)
    • Wyatt, A. R., "The Accounting Profession-Major Issues: Progress and Concerns," Accounting Horizons (June 1997), pp. 127-131.
    • (1997) Accounting Horizons , pp. 127-131
    • Wyatt, A.R.1
  • 86
    • 77951935689 scopus 로고    scopus 로고
    • What is the sec looking for?
    • (April)
    • Zeff, S. A., "What is the SEC looking for?," World Accounting Report (April 2000).
    • (2000) World Accounting Report
    • Zeff, S.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.