Using the Theory of Planned Behavior (Ajzen 1991) and the GLOBE study (House, Hanges, Javidan, Dorfman, and Gupta 2004), Cieslewicz (2016) examines accounting supervisors' intentions to influence and collude with their subordinates to manipulate accounting information. The influence of cultural variables of collectivism, power distance, and uncertainty avoidance on the research model is also examined. In addition to finding support for the Theory of Planned Behavior, the study finds that collectivism and power distance positively impact and uncertainty avoidance negatively impacts, accounting supervisors' intentions to engage in collusive supervision. In my comments below, I discuss some potential areas for improvement in research design, application of Theory of Planned Behavior, and conceptualization of culture at the individual level. I also discuss some potential research areas for researchers who aim to study accountants' behaviors and inculcate culture at different levels in the accounting research.

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