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1-3 of 3
Keywords: Religiosity
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Journal Articles
National culture, religiosity, and audited financial statements of small-scale MNCs
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2024) 36 (2): 211–233.
Published: 17 April 2024
... is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision. Design/methodology/approach...
Journal Articles
Religiosity and accountants' ethical decision-making in a religious country with a high level of corruption
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2023) 35 (2): 181–198.
Published: 17 October 2022
...Nirupika Liyanapathirana; Chris Akroyd Purpose This paper aims to understand how accountants in Sri Lanka perceive the effect of religiosity on ethical decision-making. Sri Lanka is a highly religious country, but it also has a high level of corruption, so understanding ethical decision-making...
Journal Articles
The impact of religiosity on corporate loans and maturity structure: evidence from China
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2017) 29 (3): 307–329.
Published: 07 August 2017
...Fansheng Jia; Yilin Zhang; Kam C. Chan; Sujuan Xie Purpose This paper aims to examine the relation between religiosity and formal financing in the context of long- and short-term corporate loans. Design/methodology/approach This paper uses archival methodology to conduct a multiple regression...
