The Influence of Culture on Accounting Practice

DOI

10.2991/isbcd-16.2016.22How to use a DOI?

Keywords

Culture, accounting, IFRS, earning management

Abstract

The international accounting harmonization is an evolutionary process for a wider reorganization of same accounting standards between different countries. However, Stolowy (2005) has examined the pervasiveness of earning management did not refuse after the adoption of IFRS. The recent research has been focused on whether the standards improved the accounting quality or not. Sarens (2009) extended the literature on the impact of culture on accounting profession to explain the reason why the different countries shows different accounting results after adoption of IFRS. Based on the consideration of international accounting harmonization in the future, this study will critically review the priority study to examine the correlation of Gray's model (1988) with Hofsted's (1980, 1991,2001) cultural classification to analysis the cultural influence on accounting practice.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jing Tie
AU  - Wenjing Zhao
PY  - 2016/11
DA  - 2016/11
TI  - The Influence of Culture on Accounting Practice
BT  - Proceedings of the 2016 International Symposium on Business Cooperation and Development
PB  - Atlantis Press
SP  - 98
EP  - 109
SN  - 2352-5428
UR  - https://doi.org/10.2991/isbcd-16.2016.22
DO  - 10.2991/isbcd-16.2016.22
ID  - Tie2016/11
ER  -