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Cultural Determinism and the Perception of Accounting Concepts
0 references·14 citing·50 second hop
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(1997)The financial reporting environment: Review of the recent literature (2010)Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies (2022)Reimbursement Costs of Auditing Financial Assets Measured by Fair Value Model in Jordanian Financial Firms’ Annual Reports (2022)The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan (2022)An Empirical Evaluation of Accounting Income Numbers (1968)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Have accounting numbers lost their value relevance during the recent financial credit crisis? (2017)The impact of intangibles on firms’ financial and market performance: UK evidence (2017)The effect of intangible assets on sustainable growth and firm value – Evidence on intellectual capital investment in companies listed on Bucharest Stock Exchange (2021)Discipline and Punish: The Birth of the Prison. (1978)Science in Action (1987)Making Social Science Matter (2001)Using quotations from non-English interviews in accounting research (2019)The influence of the Chinese government's political ideology in the field of corporate environmental reporting (2020)Instrumentalism and the publish-or-perish regime (2022)On the Evaluation of Structural Equation Models (1988)Social Capital in the Creation of Human Capital (1988)Social Capital in the Creation of Human Capital (2000)DIY Entrepreneurship: a decision-pathway framework for ethical thought structures (2020)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Institutions, Institutional Change and Economic Performance (1990)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Audit evidence, technology, and judgement: A review of the literature in response to ED‐500 (2023)Publication trends in the Journal of International Financial Management and Accounting: A retrospective review (2023)
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  • 2000PERCEPTIONS OF EXTERNAL AUDITORS’ INDEPENDENCE: SOME CROSS-CULTURAL EVIDENCE65 cited
  • 2012Development of financial reporting environment in Malaysia50 cited
  • 2018Diagnosing the translation gap47 cited
  • 1999The impact of cultural factors on the lobbying of the International Accounting Standards Committee on E32, comparability of financial statements: an extension of MacArthur to accounting member bodies45 cited
  • 2016The impact of IFRS 7 on the significance of financial instruments disclosure30 cited
  • 1998Differential reporting in Singapore and Australia: A small business managers' perspective29 cited
  • 2016The value relevance of financial instruments disclosure: evidence from Jordan27 cited
  • 2013How could board diversity influence corporate disclosure?26 cited
  • 2024Informal institutions in accounting research: A structured literature review25 cited
  • 2019The impact of foreignness on the compliance with cybersecurity controls23 cited
  • 2005Cultural Influences on Indigenous Users’ Perceptions of the Importance of Disclosure Items: Empirical Evidence from Papua New Guinea17 cited
  • 2006Comparative Management Accounting Research: Past Forays and Emerging Frontiers16 cited
  • 2016Analysis Of Green Accounting To Support Corporate Social Responsibility (Case Study : Semen Gresik Hospital)

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16 cited
  • 2022Design and Build a Learning Model for Cost Control Courses Based on Material Control Systems0 cited