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Keywords: culture
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Journal Articles
Journal of International Accounting Research (2020) 19 (2): 197–218.
Published: 01 June 2020
... religion conservatism culture preference for risk Individuals with a preference for less risk are characterized with taking a more “cautious approach to measurement so as to cope with the uncertainty of future events” ( Gray 1988 , 8). 6 This would suggest more timely recognition...
Journal Articles
Journal of International Accounting Research (2016) 15 (1): 89–108.
Published: 01 May 2016
...' behavioral intentions to encourage their subordinates to collude in manipulating accounting information are influenced by attitudes, perceived behavioral control, subjective norms, and materialism. I investigate cultural influences on these relationships. I find that power distance and collectivism increase...
Journal Articles