the effect of national culture, acculturation, and education on accounting judgments

《the effect of national culture, acculturation, and education on accounting judgments》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、JOURNALOFINTERNATIONALACCOUNTINGRESEARCHAmericanAccountingAssociationVol.12,No.2DOI:10.2308/jiar-505072013pp.5177TheEffectofNationalCulture,Acculturation,andEducationonAccountingJudgments:AComparativeStudyofAustralianandChineseCultureCeelsanHu,ParmodChand,andElaineEvansABSTRACT:Weexaminetheinfluence

2、ofnationalcultureonthejudgmentsofAustralianandChinesetertiaryaccountingstudentswhentheyareinterpretingselectedInternationalFinancialReportingStandards(IFRSs)thatcontainuncertaintyexpres-sions.Toextendpriorcross-culturalresearch,wealsoexaminewhetherculturalvaluesofindividualscanchangebecauseofaccultu

3、rationandaccountingeducation,andmeasuretheirpotentialimpactonaccountingjudgment.TheresultsprovidestrongsupportforthenotionthatChineseaccountingstudentsaremoreconservativethanAustralianaccountingstudentsinassigningprobabilitiestoin-contextuncertaintyexpressionscontainedinIFRSs.Auniquefindingofthisstu

4、dyisthattheculturalvaluesofindividualscanchangebecauseofacculturationandaccountingeducation,andthiscouldpotentiallyimprovethecomparabilityoffinancialreportsbymoderatingdifferencesintheinterpretationofaccountingstandardscausedbyculturaldifferencesbetweenaccountants.Keywords:culturalfactors;acculturat

5、ion;accountingeducation;accountingjudgments;comparability.DataAvailability:Thecompleteversionoftheresearchinstrumentisavailablefromthesecondauthor.I.INTRODUCTIONheadoptionofInternationalFinancialReportingStandards(IFRSs)isgainingglobalTprevalencemanycountrieshaveadoptedorareplanningtoadoptIFRSs(IASB

6、2011b).Oneofthemajoradvantagesofadoptingthesestandardsforacountryisthatreportingentitiescanproduceasetoffinancialstatementsthatarecomparableandunderstandableglobally.ComparabilityisanimportantqualitativecharacteristicoffinancialstatementsintheInternationalCeelsanHuisaTutor,ParmodChandisaSeniorLecturer

7、,andElaineEvansisanAssociateProfessor,allatMacquarieUniversity.Thepaperhasbenefitedfromitspresentationatthe2011BritishAccountingandFinanceAssociationConference.Theauthorsalsothankthetwoanonymousreviewe