The impact of gender difference on the interpretation of uncertainty expressions

Han, Wenqi; Hellmann, Andreas; Lu, Meiting

doi:10.1108/ara-06-2014-0073

Cited by 14 publications

(7 citation statements)

References 31 publications

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“…Following previous studies related to auditors' judgement (Liu, 2003;Hann et al, 2016), several variables were put into the model as control variables (gender, rank, education, experience and age).…”

Section: Univariate and Multivariate Analysesmentioning

confidence: 99%

The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgement

Nasution

Östermark

2019

SRJ

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Purpose The purpose of this paper is to develop and test the scale of auditors’ awareness of the profession’s reputation for independence, defined as the degree to which auditors recognise the importance of the reputation for independence and acknowledge the impact of their judgements and decisions on that reputation, and to provide preliminary evidence of an association between auditors’ awareness of the profession’s reputation and auditors’ ethical judgement. Design/methodology/approach A seven-item scale was developed to measure auditors’ awareness of the profession’s reputation for independence, and an auditing case was used to measure auditors’ ethical judgement. A survey questionnaire of practising auditors working in auditing firms in Indonesia provides data for testing the validity and reliability of the new scale and proposed hypothesis. Findings The findings show that the scale is unidimensional and has satisfied reliability and validity. Moreover, the preliminary evidence of a positive association between the new scale and auditors’ ethical judgement is provided. Research limitations/implications Further studies should test the validity and reliability of the scale of awareness of the profession’s reputation for independence with larger data and in different settings. Investigation of the antecedent factors of auditors’ awareness of the profession’s reputation for independence is suggested. Originality/value This paper develops a new measure, namely, the awareness of the profession’s reputation for independence. Preliminary evidence to establish an association between that awareness and auditor ethical judgement is provided.

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Section: Univariate and Multivariate Analysesmentioning

confidence: 99%

The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgement

Nasution

Östermark

2019

SRJ

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“…Several related papers focused on the interpretation of many expressions of uncertainty occurring in various national accounting standards (Amer et al, 1994;Laswad & Mak, 1997;Simon, 2002;Han et al, 2016). The expressions used in the research by Laswad and Mak (1997) included the phrases expressing uncertainty that are used in the US, New Zealand, Australia, Canada, UK as well as in the international accounting standards issued by the IASC, while the study by Amer et al included mainly the US standards.…”

Section: Previous Research and The Issue Of Using The Verbal Probability Expressions (Vpes) Occurring In The Accounting Standardsmentioning

confidence: 99%

“…The expressions used in the research by Laswad and Mak (1997) included the phrases expressing uncertainty that are used in the US, New Zealand, Australia, Canada, UK as well as in the international accounting standards issued by the IASC, while the study by Amer et al included mainly the US standards. Simon (2002) analyzed interpretation of the expressions of probability used in the UK standards while Han et al (2016) examined those used in the Chinese Accounting Standards. On the other hand, the issue of interpreting the probability expressions occurring only in the IFRS was undertaken by Richter (2003, 2004), Doupnik and Riccio (2006), Teixeira and Silva (2009), Salleh et al (2011aSalleh et al ( , 2011b, Chand et al (2012), Hu et al (2013), Huerta et al (2016) and Seo and Thomson (2016).…”

Section: Previous Research and The Issue Of Using The Verbal Probability Expressions (Vpes) Occurring In The Accounting Standardsmentioning

confidence: 99%

The interpretation of the verbal probability expressions used in the IFRS – The differences observed between Polish and British accounting professionals

Koleśnik¹,

Silska-Gembka²,

Gierusz³

2019

JAMIS

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Research Question: Do Polish and British accounting professionals interpret verbal probability expressions (VPEs) differently when presented with identical excerpts from IFRS? Motivation: Our research has been motivated by the ongoing debate of consistent interpretation of VPEs. The major difficulty in the interpretation of these terms is the imperative for the accountants to express their individual subjective judgements. Previous research shows that these expressions may have low communication efficiency (Simon, 2002) as they give way to 'wide variations in interpretation' (Chesley, 1986: 196). The lack of consistency in the interpretation of VPEs may limit the usefulness of the financial statements prepared on their basis (Simon, 2002). Idea: We examine the interpretational differences between Poles and the British. We also survey whether the principle of prudence will impact the interpretation manner of the Polish and the British accounting professionals. Data: For the purpose of our study we distributed a questionnaire. 332 questionnaires from Poland and 75 questionnaires from the UK included answers that were subject to the analysis. Tools: We asked a sample of professional accountants from Poland and the UK to interpret the "in context" VPEs used in IFRS establishing the threshold for recognition of various accounting elements. Findings: Our results show that there are differences in the manner the Poles and the British interpret VPEs. Additionally, we indicate that the Polish accountants' attachment to the prudence principle affects their manner of interpretation. However, we were not able to state whether this

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“…Gender difference in decision-making has also been observed in the professional workplace. In China, female auditors are likely to apply more conservative standards during audit tasks than their male counterparts [17].…”

Section: Literature Review and Hypothesesmentioning

confidence: 99%

Reaching Sustainable Financial Health: Gender Differences in Risk-Taking Patterns of Financially Excluded People

Kim

Lee

2018

Sustainability

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Providing sufficient financial accessibility to low-income individuals is considered a way to decrease income inequality and could be a key factor in sustainable economic growth. To make the financial accessibility policy more effective, analyses of individuals' understanding of financial risk within low-income groups need to be conducted. The current authors investigated individuals' attitudes towards loan financial risk in terms of gender difference. Using South Korean survey data, we examined the relationship between gender and attitude towards loan financial risk with a regression analysis. We found that within a low-income group, males were more willing to pay higher interest rates than females. In addition, males' willingness to pay high interest rates became stronger when their current financial costs were high. The results indicate that males are less careful with the risks that high interest rates can bring. Thus, the results imply that interventions, such as more substantial financial education, are required for males to make financial accessibility polices more effective.

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The impact of gender difference on the interpretation of uncertainty expressions

Cited by 14 publications

References 31 publications

The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgement

The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgement

The interpretation of the verbal probability expressions used in the IFRS – The differences observed between Polish and British accounting professionals

Reaching Sustainable Financial Health: Gender Differences in Risk-Taking Patterns of Financially Excluded People

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