Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The impact of national influence on accounting estimates

16 references·16 citing·40 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
1988Prospect theory: An analysis of decision under risk32,475 cited
1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
1988The Confucius connection: From cultural roots to economic growth4,383 cited
1992Cultures and organizations: software of the mind3,674 cited
1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
1985Ambiguity and uncertainty in probabilistic inference.817 cited
1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
1981International Accounting and Multinational Enterprises548 cited
1995Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory402 cited
1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices373 cited
1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES354 cited
1999Cross-cultural research in management control systems design: a review of the current state351 cited
1990Venture Theory: A Model of Decision Weights337 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1991

On the arenas of accounting change: The process of translation

311 cited

1990Measuring International Harmonization and Standardization243 cited

Cited by

2016Hofstede’s cultural dimensions in accounting research: a review107 cited
2006A critique of the influence of globalization and convergence of accounting standards in Fiji93 cited
2011The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture84 cited
2010The Impact of Regulatory Enforcement and Audit upon IFRS Compliance – Evidence from China83 cited
2018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe81 cited
2010A critique of Gray's framework on accounting values using Germany as a case study81 cited
2008Earnings Management and Accounting Values: A Test of Gray (1988)63 cited
2013Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry60 cited
2010Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany55 cited
2010The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China50 cited
2012The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism49 cited
2013The Effect of National Culture, Acculturation, and Education on Accounting Judgments: A Comparative Study of Australian and Chinese Culture46 cited
2008Convergence and harmonization of accounting standards in the South Pacific region46 cited
2018Board Diversity and Accounting Conservatism: Evidence from Jordan45 cited
2012Ethnicity and accounting conservatism: Malaysian evidence44 cited
2010Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Implications for convergence of accounting standards40 cited