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The influence of culture on accountants' application of financial reporting rules


  • George T. Tsakumis


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  • George T. Tsakumis, 2007. "The influence of culture on accountants' application of financial reporting rules," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 27-48.
  • Handle: RePEc:bla:abacus:v:43:y:2007:i:1:p:27-48

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    Cited by:

    1. repec:eee:advacc:v:29:y:2013:i:1:p:108-123 is not listed on IDEAS
    2. Yasemin Zengin Karaibrahimoglu & Burcu Guneri Cangarli, 2016. "Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture," Journal of Business Ethics, Springer, vol. 139(1), pages 55-75, November.
    3. repec:kap:jbuset:v:150:y:2018:i:3:d:10.1007_s10551-016-3165-z is not listed on IDEAS
    4. repec:gam:jadmsc:v:8:y:2018:i:3:p:41-:d:161093 is not listed on IDEAS
    5. repec:eee:jiaata:v:21:y:2012:i:2:p:145-155 is not listed on IDEAS
    6. repec:eee:intfin:v:54:y:2018:i:c:p:166-176 is not listed on IDEAS
    7. repec:eee:jiaata:v:22:y:2013:i:1:p:39-56 is not listed on IDEAS
    8. repec:eee:advacc:v:30:y:2014:i:1:p:196-208 is not listed on IDEAS
    9. Timothy S. Doupnik, 2008. "Influence of Culture on Earnings Management: A Note," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 317-340.
    10. repec:eee:joaced:v:31:y:2013:i:4:p:461-482 is not listed on IDEAS
    11. Mazboudi, Mohamad & Hasan, Iftekhar, 2018. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 54(C), pages 166-176.
    12. Katarzyna Koleœnik, 2014. "The Role Of Culture In Accounting In The Light Of Hofstede’S, Gray’S And Schwartz’S Cultural Dimensions Theories – A Literature Review," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(3), pages 33-41, January.
    13. García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano, 2013. "The cultural system and integrated reporting," International Business Review, Elsevier, vol. 22(5), pages 828-838.
    14. Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
    15. Abdolmohammadi, Mohammad J. & Sarens, Gerrit, 2011. "An Investigation of the Association between Cultural Dimensions and Variations in Perceived Use of and Compliance with Internal Auditing Standards in 19 Countries," The International Journal of Accounting, Elsevier, vol. 46(4), pages 365-389.
    16. Masoumeh Sadat Rasouli & Bahman Banimahd & Ramezan Ali Royaee, 2015. "The Effect of Motivational Values on Professionalism in Accounting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 19-26, January.
    17. Rabeb RIAHI, 2017. "Pratique de gestion des résultats et culture nationale. Quel lien ?," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(2), December.
    18. Gallego-Álvarez, Prof. Isabel & Ortas, Prof. Eduardo, 2017. "Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach," International Business Review, Elsevier, vol. 26(2), pages 337-353.

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