Cross-Cultural Differences in the Perceived Morality of Accounting Manipulations: The Effect of Acculturation

Review of Accounting and Finance

Volumn 1, Issue 3, 2002, Pages 15-27

  Cohen, Jeffrey R ^a   Pant, Laurie W ^b   Sharp, David J ^c  

^a BOSTON COLLEGE   (United States)

^b UNIVERSITY OF SUFFOLK   (United Kingdom)

^c UNIVERSITY OF WESTERN ONTARIO   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84992992512     PISSN: 14757702     EISSN: 17587700     Source Type: Journal    
DOI: 10.1108/eb026988     Document Type: Review

References (25)

1. Ajzen, I. 1988. Attitudes, Personality and Behavior. Chicago: The Dorsey Press.
2. Chang, J. 1998. The guanxi factor: Accounting ethics in China, Australian CPA 8: 44-46.
3. Chen, C., F. Gul and X. Su 1999. A comparison of reported earnings under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons 13(2): 91-111.
4. Chinese Culture Connection, 1987. Chinese values and the search for culture-free dimensions of culture. Journal of Cross-cultural Psychology 18: 143-164.
5. Cohen, J., L. Pant, and D. Sharp 1995a An Exploratory Examination of International Differences in Auditors' Ethical Perceptions Behavioral Research in Accounting, 7: 37-64, 1995.
6. Cohen, J., L. Pant, and D. Sharp 1995b An International Comparison of Moral Constructs underlying Auditors' Ethical Judgments, Research on Accounting Ethics 1:97-126, 1995.
7. Cohen, J., L. Pant, and D. Sharp 1996. A Methodological Note on Cross-Cultural Accounting Ethics Research, International Journal of Accounting, 31(1): 55-66, 1996.
8. Flory, S., T. Phillips, R. Reidenbach, and D. Robin. 1992. A multidimensional analysis of selected issues in accounting. Accounting Review (April): 284-302.
9. Harvey, B. 1999. “Graceful merchants”: A contemporary view of Chinese business ethics, Journal of Business Ethics 20(1): 85-92.
10. Ho, David Y. 1976. On the concept of ‘face’. American Journal of Sociology 81(4):867-884.
11. Hofstede, Geert, 1980. Motivation, leadership and organization: Do American theories apply abroad? Organizational Dynamics (summer).
12. Hofstede, Geert, 1991. Cultures and Organizations: Software of the Mind. London: McGraw Hill.
13. Hofstede, Geert and Michael Bond. 1988. The Confucian connection. From cultural roots to economic growth. Organizational Dynamics Spring: 5-21.
14. Kluckhohn, Florence and F. Strodtbeck, 1961. Variations in Value Orientations. Evanston, II: Row, Peterson.
15. Koehn, D. 1999. What can Eastern philosophy teach us about business ethics? Journal of Business Ethics 19(1): 71-79.
16. Lin, Z.J. 1998. Internationalization of public accounting: A Chinese experience, Managerial Auditing Journal 13(2): 84.
17. Norton, P and L. Huang, 2001. Management fraud in China, The China Business Review 28(2): 26-29.
18. Nyaw, M-K and I. Ng, 1994. A comparative analysis of ethical beliefs: a four-country study, Journal of Business Ethics 13(7):543.
19. Robertson, C. 2000. The global dispersion of Chinese values: a three-country study of Confucian dynamism, Management International Review, 40(3): 253-268.
20. Salter, S. and A. Schulz, 2001. Examining the role of culture and acculturation in information sharing, Working paper, The University of Melbourne.
21. Smith, Peter B., Shaun Dugan and Fons Trompenaars, 1996. National culture and the values of organizational employees: A dimensional analysis across 43 nations. Journal of Cross-cultural Psychology 27(2):231-264.
22. Snell, R and C. Tseng, 2001. Ethical dilemmas of relationship building in China, Thunderbird International Business Review 43(2): 171-200.
23. Steidlmeier, P. 1999. Gift giving, bribery and corruption: Ethical management of business relationships in China, Journal of Business Ethics 20(2): 121-132.
24. Taormina, R. and T. Bauer, 2000. Organizational socialization in two cultures: results from the United States and Hong Kong, International Journal of Organizational Analysis, 8(3): 262-289.
25. Wu, X, 1999. Business ethical perceptions of business people in East China: An empirical study, Business Ethics Quarterly, 9(3): 541-558.