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A comparison of Japanese and U.S. Auditor decision-making behavior

Author

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  • Yamamura, Jeanne H.
  • Frakes, Albert H.
  • Sanders, Debra L.
  • Ahn, Sung K.

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Suggested Citation

  • Yamamura, Jeanne H. & Frakes, Albert H. & Sanders, Debra L. & Ahn, Sung K., 1996. "A comparison of Japanese and U.S. Auditor decision-making behavior," The International Journal of Accounting, Elsevier, vol. 31(3), pages 347-363.
    • Handle: RePEc:eee:accoun:v:31:y:1996:i:3:p:347-363
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    References listed on IDEAS

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    1. Uma Sekaran, 1983. "Methodological and Theoretical Issues and Advancements in Cross-Cultural Research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 61-73, June.
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    Cited by:

    1. Taras, Vas & Steel, Piers & Kirkman, Bradley L., 2012. "Improving national cultural indices using a longitudinal meta-analysis of Hofstede's dimensions," Journal of World Business, Elsevier, vol. 47(3), pages 329-341.
    2. Hughes, Susan B. & Sander, James F. & Higgs, Scott D. & Cullinan, Charles P., 2009. "The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 29-43.
    3. Aaron Saiewitz & Elaine (Ying) Wang, 2020. "Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1854-1881, September.
    4. Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.

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