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Keywords: national culture
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Journal Articles
Journal of International Accounting Research 1–28.
Published: 24 May 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 Articles
Journal of International Accounting Research (2022) 21 (1): 1–21.
Published: 01 March 2022
... firms' earnings as signals of each other's earnings. The international context provides an ideal setting for applying the MCH to investigate intra-industry information transfer because there are wide variations in country-level institutions and national culture that shape the precision of early...
Journal Articles
Journal of International Accounting Research (2019) 18 (3): 97–119.
Published: 01 September 2019
...: Accepted by Grace Pownall. January 2018 June 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...
Journal Articles
Journal Articles
Journal of International Accounting Research (2017) 16 (3): 119–145.
Published: 01 September 2017
... reporting national culture cross-listed firms Sarbanes-Oxley Act (SOX) This study addresses the role of national culture as an institutional feature that affects the financial reporting of U.S. foreign issuers by examining how culture impacts the likelihood of reporting material weaknesses...
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...