A Comparative Study of Professional Accountants’ Judgements by Chris Patel pdf free download

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A Comparative Study of Professional Accountants’ Judgements by Chris Patel pdf free download

A Comparative Study of Professional Accountants’ Judgements by Chris Patel pdf free download. This research monograph is an empirical examination of cultural influences on professional judgements of Australian, Indian and Chinese Malaysian accountants in relation to auditor–client conflict resolution, and whistle-blowing as an internal control mechanism. The importance of cultural values in influencing accountants’ professional judgements has been examined by a number of researchers; however, no research has systematically examined this influence on judgements related to auditor–client conflict resolution or whistle-blowing.

A Comparative Study of Professional Accountants’ Judgements by Chris Patel pdf free download

Importantly, this study informs and guides both the theoretical specification and treatment of culture and its operationalisation and methodology. In the theory development and hypothesis formulation, the study draws on Hofstede’s five-dimensional cultural taxonomy, specifically on the dimensions of Power Distance, Individualism (Versus Collectivism) and Long-term (Versus Shortterm) Orientation. However, rather than relying solely on these works, the study also provides insight into the specific cultural values of Australians,
Indians and Chinese Malaysians by (i) drawing on historical, psychological and sociological literatures, including features of Hinduism and Confucianism with respect to Indian and Chinese Malaysian cultures and (ii) conducting interviews with university academics to provide a more holistic understanding of cultural values in the three countries.

A Comparative Study of Professional Accountants’ Judgements by Chris Patel pdf free download

Data were gathered through a survey questionnaire administered to a sample of senior professional accountants from big-five accounting firms in Australia, India and Malaysia. The questionnaire incorporated Values Survey Module to measure culture, and used scenarios to
elicit responses about judgements of professional accountants. The study uses the Multidimensional Ethics Measure to capture judgements of professional accountants. This measure allows the study to go beyond a simplistic understanding of ‘‘what’’ respondents believe and provides insight into ‘‘why’’ they believe it.

A Comparative Study of Professional Accountants’ Judgements by Chris Patel pdf free download

The study also measures and provides insight into social desirability response bias (SDRB) among professional accountants from the three countries studied. The results provide support for the following hypotheses: Australian professional accountants are less likely to resolve audit conflicts by acceding to clients than Indian and Chinese Malaysian professional accountants, and are also less accepting of resolving audit conflicts in this way; Australian professional accountants are more likely to engage in whistleblowing as an internal control mechanism than Chinese Malaysian and Indian professional accountants, and are also more accepting of doing so.

A Comparative Study of Professional Accountants’ Judgements by Chris Patel pdf free download

The results also show the usefulness of the Multidimensional Ethics Measure to examine complex comparative judgements of professional accountants. The findings of the study have implications for the management of multinational enterprises, the international convergence and harmonisation of accounting and auditing standards and for cross-cultural accounting research and accounting education.

A Comparative Study of Professional Accountants’ Judgements by Chris Patel pdf free download

A Comparative Study of Professional Accountants' Judgements by Chris Patel pdf free download

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