By J. Timothy Sale
Advances in overseas Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global standpoint. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment organisations, in addition to their influence at the schooling accountants all over the world. Advances in foreign Accounting welcomes conventional and substitute methods, together with theoretical examine, empirical study, utilized learn, and cross-cultural reviews.
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Additional info for Advances in International Accounting, Volume 17 (Advances in International Accounting)
Pownall and Schipper (1999) contend that similar results will occur only if those applying the standards (including preparers and auditors) have similar expertise and exercise independent and rigorous judgment. Others attribute likely differences more to cultural differences (Tay & Parker, 1990; van der Tas, 1988; Van Hulle, 1997). , 2000; Schultz & Lopez, 2000). Application of accounting standards across nations is likely to be contingent on varied incentives including investment ﬁnancing traditions, cultural attributes, legal systems, regulatory environments, and role of the applier.
The Chinese Cultural 38 JOSEPH J. SCHULTZ JR. AND YUNWEI TANG Connection (1987), a study conducted from the Chinese viewpoint, is especially important for our purposes. The study used Asian literature to develop an a priori cultural model and then tested it with data from Asian and Western countries. Its results correlated highly with Hofstede’s model. Gray (1988) argues that in business relationships, secrecy or conﬁdentiality constitutes a fundamental attitude. He posits that the higher a country ranks on uncertainty avoidance and power distance and the lower it ranks on individualism and masculinity, the more likely it is to rank high on secrecy.
STREET AND ROBERT K. LARSON with international standards for group accounting, except in those instances where international standards are in conﬂict with the Annual Accounts Act. As of year-end 2002, 27 of 33 international standards on Redovisningsradet’s agenda had been converged into a Swedish Standard, and one exposure draft was outstanding. Bokforingsnamnden, a government authority, sets standards for non-listed companies that, while based on Redovisningsradet standards, are generally less detailed.
Advances in International Accounting, Volume 17 (Advances in International Accounting) by J. Timothy Sale