IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v31y1996i1p55-66.html
   My bibliography  Save this article

A methodological note on cross-cultural accounting ethics research

Author

Listed:
  • Cohen, Jeffrey R.
  • Pant, Laurie W.
  • Sharp, David J.

Abstract

No abstract is available for this item.

Suggested Citation

  • Cohen, Jeffrey R. & Pant, Laurie W. & Sharp, David J., 1996. "A methodological note on cross-cultural accounting ethics research," The International Journal of Accounting, Elsevier, vol. 31(1), pages 55-66.
  • Handle: RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(96)90013-8
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Loeb, Se, 1971. "Survey Of Ethical Behavior In Accounting Profession," Journal of Accounting Research, Wiley Blackwell, vol. 9(2), pages 287-306.
    2. Schultz, Jj & Johnson, Da & Morris, D & Dyrnes, S, 1993. "An Investigation Of The Reporting Of Questionable Acts In An International Setting," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 75-103.
    3. Catherine C Langlois & Bodo B Shlegemilch, 1990. "Do Corporate Codes of Ethics Reflect National Character? Evidence from Europe and the United States," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 21(4), pages 519-539, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Nicolai J. Foss, 2012. "Linking Ethics and Economic Growth: a Comment on Hunt," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(3), September.
    3. Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
    4. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
    5. Svensson, Göran & Wood, Greg & Callaghan, Michael, 2010. "A corporate model of sustainable business practices: An ethical perspective," Journal of World Business, Elsevier, vol. 45(4), pages 336-345, October.
    6. 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.
    7. Watson, Sharon & Weaver, Gary R., 2003. "How internationalization affects corporate ethics: formal structures and informal management behavior," Journal of International Management, Elsevier, vol. 9(1), pages 75-93.
    8. Raimo, Nicola & Zito, Marianna & Caragnano, Alessandra, 2019. "Does national culture affect integrated reporting quality? A focus on GLOBE dimensions," EconStor Conference Papers 199012, ZBW - Leibniz Information Centre for Economics.
    9. Aki Tomizawa & Li Zhao & Geneviève Bassellier & David Ahlstrom, 2020. "Economic growth, innovation, institutions, and the Great Enrichment," Asia Pacific Journal of Management, Springer, vol. 37(1), pages 7-31, March.
    10. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis," Journal of Business Ethics, Springer, vol. 155(1), pages 289-304, March.
    11. Bert Scholtens & Riikka Sievänen, 2013. "Drivers of Socially Responsible Investing: A Case Study of Four Nordic Countries," Journal of Business Ethics, Springer, vol. 115(3), pages 605-616, July.
    12. Jingyu Gao & Robert Greenberg & Bernard Wong-On-Wing, 2015. "Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status," Journal of Business Ethics, Springer, vol. 126(1), pages 85-99, January.
    13. Jana Kozáková & Mária Urbánová & Radovan Savov, 2021. "Factors Influencing the Extent of the Ethical Codes: Evidence from Slovakia," JRFM, MDPI, vol. 14(1), pages 1-18, January.
    14. Kanika Bhal & Anubha Dadhich, 2011. "Impact of Ethical Leadership and Leader–Member Exchange on Whistle Blowing: The Moderating Impact of the Moral Intensity of the Issue," Journal of Business Ethics, Springer, vol. 103(3), pages 485-496, October.
    15. Stajkovic, Alexander D. & Luthans, Fred, 1997. "Business ethics across cultures: A social cognitive model," Journal of World Business, Elsevier, vol. 32(1), pages 17-34, April.
    16. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
    17. Hood, Jacqueline N. & Logsdon, Jeanne M., 2002. "Business ethics in the NAFTA countries: A cross-cultural comparison," Journal of Business Research, Elsevier, vol. 55(11), pages 883-890, November.
    18. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
    19. Calderón Reyes & Ferrero Ignacio & Redin Dulce M., 2013. "Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?," Business and Politics, De Gruyter, vol. 14(4), pages 1-24, January.
    20. Ingo Winkler, 2011. "The Representation of Social Actors in Corporate Codes of Ethics. How Code Language Positions Internal Actors," Journal of Business Ethics, Springer, vol. 101(4), pages 653-665, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.