...Effiezal Aswadi Abdul Wahab; Anwar Allah Pitchay; Ruhani Ali Purpose – The purpose of this paper is to examine the relationship between Bumiputra (in reference to Malay indigenous race) directors, a proxy for culture and analysts forecast. In addition, the study investigates whether corporate...

... potentially affect auditors’ judgment. Originality/value The research takes into account cultural influence on auditors’ judgment. The paper uses subjects who are in a high power distance and low individualism society. As Public Accountant is a worldwide profession, it is important to understand...

...John Donald; Beverley Jackling Purpose The purpose of this study is to examine the relationship between the cultural background of students and their learning approaches in a first year undergraduate accounting program. Design/methodology/approach While prior research in this area has more...

... suggested by the cultural, sociological, historical, and contemporary issues impacting on the accounting profession in the two countries. Findings Entry level accountants in China are less tolerant of ambiguity than their Australian counterparts. There are, however, no statistically significant...

...Steven Dellaportas If national culture is a significant determinant of ethical attitudes, it is not unreasonable to expect ethical decision‐making to be influenced by one's culture. However, problems arise when the notion of right differs from one culture to another. The question addressed...