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Teoh, Hai Yap; Serang, David Paul; Lim, Chui Choo.

doi:10.1023/a:1009832018849

Cited by 21 publications

(7 citation statements)

References 18 publications

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“…His study identified that there is a correlation of the two important Hofstede's cultural components: uncertainty avoidance, individuality and ethical views. Teoh, et al (1999) investigated the perceptions of unethical practices between collectivistic Indonesian students and individualistic Australian students. They found perceptual differences between the two nations: "Indonesian students tended to perceive a greater amount of gain if this gain impacts more on close or moderately close in-groups" (Teoh, et al, 1999, p. 150).…”

Section: Literature Reviewmentioning

confidence: 99%

Cultural Values And Perceived Audit Quality: A Conceptual Framework

Dunakhir

Idrus

2020

GCBSS Proc.

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In accounting and auditing, the concept of cultural relativism was promoted by Riahi-Belkaoui (1995). He developed a cultural relativism in accounting model based on a cognitive perspective view. This theory suggests that different cultural groups "create different cognitions or systems of knowledge for intracultural communications and/or intercultural communications" (Riahi-Belkaoui, 1995, p. 53). Differences in culture can be seen in terms of the value systems held by a culture. Of the values-based conceptions of culture, one of the most important and useful for empirical research was provided by Geert Hofstede (Patel, 2004). Hofstede (1980a) and Hofstede, et al. (2010) developed six cultural factors: (1) individualism versus collectivism; (2) large versus small power distance; (3) strong versus weak uncertainty avoidance; (4) masculinity versus femininity; (5) long-term versus short-term orientation; and (6) indulgence versus restraint. The long-term/short-term orientation was developed based on the concept of Confucian dynamism, which is closely related to the teachings of Confucius and can be interpreted as having a pragmatic future-oriented perspective rather than a conventional historical short-term point of view (Hofstede, et al., 2010). Meanwhile, the sixth dimension (indulgence versus restraint) was developed from the literature on "happiness research" (Hofstede, et al., 2010). These last two aspect are still not widely understood and are also not directly correlated to the topic of this study. Therefore, these dimension are excluded from the investigation. In addition, the first four Hofstede's taxonomy has been applied comprehensively in cross-cultural accounting research. According to Hofstede (1984), there is solid evidence that the four factors he proposes are universal, even though the original data they are based on were taken from the values scored by multinational corporation employees. Although the data can also be assumed to be up to date, according to Jones (2007, p. 7): …more research is needed to capture the shifting cultural maps which are influenced by, and influence, globalisation and technology, however this is difficult to achieve and may have temporal value. As a result the work of Hofstede will continue to have value now and into the future. This paper presents the conceptual framework based on the findings in the reviewed literature. In auditing, the influence of culture has been investigated widely in relation to audit and financial reporting judgments (Chan, et al., 2003; Haniffa & Cooke, 2002; Lin & Fraser, 2008), auditor independence (Agacer & Doupnik, 1991; Patel & Psaros, 2000; Stevenson, 2002), and ethical perception (Arnold, et al., 2007; Ge & Thomas, 2008; Smith & Hume, 2005). However, cultural research on particular aspects of audit quality perceptions has not been analysed closely, even though cultural values are likely to have a strong impact on perceptions of audit quality. Recognizing the effect of culture on perceived audit quality can make regulators aware of market expectation. As a result, they will be able to improve actual audit quality through the legal and accounting standards they set. In this study, the authors collect data from selected journal articles that mostly provide a comprehensive view of cultural values map and their impact on perceptions. Every journal has a different view. The author participates in comparing these sources of information to create a comprehensive framework. Thus, this study used content analysis both relationship analysis and conceptual analysis. The authors collect data from the theoretical concepts of cultural dimensions and relational relationships of that variable that influence audit quality. Key findings derived from the qualitative study confirmed that the differences in perceptions of the importance of audit quality factors in one country could be due to differences in cultural characteristics. For further consideration, it is necessary to develop a questionnaire instrument or a list of interview questions to measure each indicator of a framework that has been developed and tested as a reliable instrument. Keywords: culture; cultural values; perception; audit quality

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Section: Literature Reviewmentioning

confidence: 99%

Cultural Values And Perceived Audit Quality: A Conceptual Framework

Dunakhir

Idrus

2020

GCBSS Proc.

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“…For example, USA university students compared to Asian university students report significantly higher levels of individualism (Chiou, 2010;Oyserman, Coon, & Kemmelmeier, 2002), whilst Hong Kong university students compared to USA university students report significantly higher levels of collectivism (Hwang, Francesco, & Kessler, 2003;Oyserman et al, 2002). Furthermore, compared to Asian university students, Australian university students report significantly higher levels of individualism and lower levels of collectivism (Noordin & Jusoff, 2010;Teoh, Serang, & Lim, 1999). The degree of individualism or collectivism adopted by university students influences how students engage in social interactions and the strategies adopted to cope with stress (Lykes & Kemmelmeier, 2013;Yeh, Arora, & Wu, 2006).…”

Section: Individualism and Collectivismmentioning

confidence: 99%

Cross-Cultural Differences in Coping, Connectedness and Psychological Distress among University Students

Bales

Pidgeon

et al. 2015

Int J Innov Educ Res

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Globally the high prevalence of psychological distress among university students is concerning. Two factors associated with low psychological distress among university students are adaptive coping strategies and campus connectedness. The current study examines the cross-cultural differences among university students across three countries, Australia, United States of America and Hong Kong in the utilization of academic coping strategies, levels of campus connectedness and psychological distress. Cross-cultural differences were examined using the theory of cultural orientations; individualism and collectivism. Participants consisted of 217 university students. The results indicated no significant differences between the countries on individualism or collectivism or on the reported use of academic coping strategies and levels of campus connectedness. Lower use of avoidance coping and higher levels of campus connectedness predicted significantly lower psychological distress for university students in all countries. The implications of the results are discussed along with limitations and future directions.

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“…Gaining insight into the cultural differences perceived by the student on topics ranging from financial risks to unethical practices reveals there are marked differences, and emphasizes the need for continued assessments (Bontempo, Bottom, & Weber, 1997;Teoh, Serng, & Lim, 1999). Systematic understanding of perceived cultural differences provides guidelines for accounting firms implementing their codes of conduct internationally, as well as for higher education institutions preparing tomorrow's accountants for international careers (Cohen, Pant, & Sharp, 1996;Tsui 1996;Ge& Thomas, 2008).…”

Section: International Standards and Cultural Differencesmentioning

confidence: 99%

Comparing Chinese and Canadian Accounting Students’ Expectations and Experiences

Bélanger¹,

McCartney²,

Leonard³

et al. 2013

IJBM

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This paper examines differences between Chinese and Canadian accounting students' perceptions of academic experiences and expectations. The emerging adults from Chinese (n=862) and Canadian (n=434) universities expressed their opinions by responding to a survey including questions rating various aspects of their university experiences, academic expectations, preferences to work independently or collectively, and support from professors. Results indicate there were marked differences in all four categories between the two samples. The study aims to offer insight for educators and institutions in preparing tomorrow's accounting professionals to work and compete on a global scale and abide by technical and ethical standards.

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Untitled

Cited by 21 publications

References 18 publications

Cultural Values And Perceived Audit Quality: A Conceptual Framework

Cultural Values And Perceived Audit Quality: A Conceptual Framework

Cross-Cultural Differences in Coping, Connectedness and Psychological Distress among University Students

Comparing Chinese and Canadian Accounting Students’ Expectations and Experiences

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