... 2023 foreign language effect obedience pressure ethical judgment accounting education Rapid globalization and the adoption of International Financial Reporting Standards (IFRS) require individuals from diverse backgrounds and ethnicities to use English as a common business language...

.... To extend prior cross-cultural research, we also examine whether cultural values of individuals can change because of acculturation and accounting education, and measure their potential impact on accounting judgment. The results provide strong support for the notion that Chinese accounting students are more...