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Keywords: national culture
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Journal Articles
Journal of International Accounting Research (2024) 23 (2): 173–200.
Published: 01 July 2024
...Stephen B. Salter; Hong Kim Duong; Gaurav Gupta ABSTRACT A society’s culture affects its behavior and values. This study explores the role of national culture in accounting research. It starts by updating the work of G. Hofstede, G. J. Hofstede, and Minkov (2020) , including several new measures...
Journal Articles
Journal of International Accounting Research (2023) 22 (1): 29–58.
Published: 01 March 2023
...Mitchell Free; Pamela Kent; Xin Qu; Daifei Yao ABSTRACT The standard principal-agent model predicts that, ceteris paribus, a negative relation exists between firm risk and CEO incentives or pay-performance sensitivity. We examine how a CEO’s risk tolerance (captured by national culture...
Journal Articles
Journal Articles
Journal of International Accounting Research (2019) 18 (3): 97–119.
Published: 01 September 2019
... 2019 2019 earnings management international financial reporting long-term orientation national culture The perception of time is an important factor that affects human behavior ( Wittmann and Paulus 2008 ). Correspondingly, differences in future time orientation and managerial...
Journal Articles
Journal Articles
Journal Articles
Journal of International Accounting Research (2016) 15 (3): 67–96.
Published: 01 December 2016
...Hong K. Duong; Helen Kang; Stephen B. Salter ABSTRACT This paper examines the influence of national culture on corporate governance. We postulate that national culture can shape the contracting environments by serving as an informal constraint that affects incentives and choices in corporate...
Journal Articles
Journal of International Accounting Research (2016) 15 (1): 17–47.
Published: 01 May 2016
...Laura Le Luo; Qingliang Tang ABSTRACT This study examines the influence of culture on management's response to the challenge of climate change, as manifested in firms' voluntary participation in carbon disclosure via the Carbon Disclosure Project (CDP). We argue that national culture impacts...