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The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics
5 references·11 citing·48 second hop
The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics (2009)The Impact of Cultural Differences on the…The effect of culture on consumers' willingness to punish irresponsible corporate behaviour: applying Hofstede's typology to the punishment aspect of corporate social responsibility (2008)The effect of culture on cons…The Effect of Country and Culture on Perceptions of Appropriate Ethical Actions Prescribed by Codes of Conduct: A Western European Perspective among Accountants (2006)The Effect of Country and Cul…A content analysis of codes of ethics from fifty‐seven national accounting organisations (2000)A content analysis of codes o…The effects of culture on ethical decision-making: An application of Hofstede's typology (1993)The effects of culture on eth…Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting (1992)Cultural and socioeconomic co…Gender equality and comparative HRM: A 40-year review (2023)Gender equality and comparati…Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe (2022)Empirical Evidence on the Dev…Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics (2022)Affective professional commit…Why Do African Countries Adopt IFRS? An Institutional Perspective (2020)Why Do African Countries Adop…Application of Ethics in the Accounting Profession with an Overview of the Banking Sector (2018)Application of Ethics in the …The role of national culture and corruption on managing earnings around the world (2017)The role of national culture …Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values? 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(2021)Multinationals’ misbehavior (2021)Informal institutions and international business: Toward an integrative research agenda (2022)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Adolescence of Institutional Theory (1987)The New Institutionalism in Organizational Analysis (1991)International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries (2021)IFRS adoption: a systematic review of the underlying theories (2023)The moderating role of technological innovation on ownership structure, financing decisions and environmental accounting disclosure (2024)Performance of Bootstrapping Approaches to Model Test Statistics and Parameter Standard Error Estimation in Structural Equation Modeling (2001)The Effects of Ethical Climates on Organizational Commitment: A Two-Study Analysis (2003)Reporting practices in confirmatory factor analysis: An overview and some recommendations. (2009)Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking (2023)Study of auditor performance determinants: Organizational commitment as moderation (case study of Tangerang city inspectorate) (2024)Can codes of ethics really produce consistent behaviours? (2002)Codes of ethics (2002)The Representation of Social Actors in Corporate Codes of Ethics. How Code Language Positions Internal Actors (2011)Corporate social irresponsibility: review and conceptual boundaries (2017)Corporate social responsibility strategies: Past research and future challenges (2019)
this work references cited by second hop

References

  • 1993The effects of culture on ethical decision-making: An application of Hofstede's typology656 cited
  • 2008The effect of culture on consumers' willingness to punish irresponsible corporate behaviour: applying Hofstede's typology to the punishment aspect of corporate social responsibility195 cited
  • 1992Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting161 cited
  • 2006The Effect of Country and Culture on Perceptions of Appropriate Ethical Actions Prescribed by Codes of Conduct: A Western European Perspective among Accountants89 cited
  • 2000A content analysis of codes of ethics from fifty‐seven national accounting organisations58 cited

Cited by

  • 2017The role of national culture and corruption on managing earnings around the world68 cited
  • 2010Cultural Diversity, Country Size, And The IFRS Adoption Decision66 cited
  • 2020Why Do African Countries Adopt IFRS? An Institutional Perspective52 cited
  • 2012A Framework for the Pedagogy of Accounting Ethics45 cited
  • 2022Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics26 cited
  • 2008An Analysis of International Accounting Codes of Conduct25 cited
  • 2013Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It: Incorporating Human Rights into the Sustainability Agenda25 cited
  • 2018Application of Ethics in the Accounting Profession with an Overview of the Banking Sector

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20 cited
  • 2022Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe17 cited
  • 2023Gender equality and comparative HRM: A 40-year review16 cited
  • 2017Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?10 cited