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Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making

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  • Vinson, Jeremy M.
  • Curtis, Mary B.
  • Conover, Teresa L.
  • Chui, Lawrence

Abstract

Extending prior ethics frameworks, we conduct a cross-cultural survey to examine ethical decision-making and risk taking propensity in the United States (US) and the Middle East and North Africa (MENA). Although there is a significant body of research describing the ethical decision-making of individuals in the US, little is known regarding those in MENA. With increasing business and political involvement between the US and MENA, it is critical that we better understand whether the ethical decision-making of accountants differs between these regions. Additionally, we add to the examination of ethical decision-making by introducing risk taking propensity as an antecedent that is particularly relevant to the accounting domain.

Suggested Citation

  • Vinson, Jeremy M. & Curtis, Mary B. & Conover, Teresa L. & Chui, Lawrence, 2020. "Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    • Handle: RePEc:eee:jiaata:v:41:y:2020:i:c:s1061951820300513
    DOI: 10.1016/j.intaccaudtax.2020.100350
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    1. Yingrun Chen & Yi Zhang, 2023. "Do Regional Cultural Differences Affects the Effect of Accounting Firms’ Merger: Evidence From China," SAGE Open, , vol. 13(2), pages 21582440231, June.

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