By J. Timothy Sale
Advances in foreign Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a global point of view. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm enterprises, in addition to their impact at the schooling accountants all over the world. Advances in overseas Accounting welcomes conventional and replacement ways, together with theoretical examine, empirical study, utilized examine, and cross-cultural reports.
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Extra info for Advances in International Accounting, Volume 17 (Advances in International Accounting)
Ball et al. (2000) argue that preparers faced with reporting bad news are likely to generate lower transparency when incentives for fair reporting are lacking. g. , 1989) contend that managers tend to commit serious misstatements when motivations are forceful. Examples include the need to overstate net assets to avoid bankruptcy or to inﬂate the value of the ﬁrm’s stock they own. These factors, along with others, may also inﬂuence Chinese managers who prepare ﬁnancial statements for public reports.
Journal of International Accounting, Auditing, and Taxation, 11(1), 51–76. Street, D. , Gray, S. , & Bryant, S. M. (1999). Acceptance and observance of international accounting standards: An empirical study of companies claiming to comply with IASs. The International Journal of Accounting, 34(1), 11–48. Street, D. , & Shaughnessy, K. A. (1998). , Canada, and Australia, 1973–1997. The International Journal of Accounting, 33(2), 179–209. Tay, J. S. , & Parker, R. H. (1990). Measuring international harmonization and standardization.
Gray relies on Hofstede’s (1980) four cultural dimensions’ model to “explain” his dimensions. These are: power distance, the degree to which hierarchy and unequal power distribution in institutions and organizations are accepted; uncertainty avoidance, the extent to which the society feels uncomfortable with ambiguity and an uncertain future; individualism (versus collectivism), the degree to which society views “I” versus “we,” its preference for a loose social fabric versus a tight, more interdependent fabric; and masculinity (versus femininity), the degree to which a society differentiates and emphasizes gender roles and visible performance achievement – traditional masculine values – versus relationships and caring – traditional feminine values culture.