Does Culture Still Influence Accounting Judgements Post IFRS? A Discussion and Proposal for Research
Document Type
Conference Proceeding
Publication Date
2014
Journal Title or Book Title
Northeast Business & Economics Association Proceedings 2013
Version
Publisher's PDF
Publisher's Statement
PUBLISHED BY THE NORTHEAST BUSINESS & ECONOMICS ASSOCIATION © 2013 The Northeast Business & Economics Association reserves the right to publish the Proceedings in both print and electronic formats. The individual authors retain the copyright over their own articles.
Abstract
The paper considers how culture may influence the financial accounting judgments made by firms post convergence to International Financial Reporting Standards (IFRS). The cultural framework established by Hofstede (1980) and accounting values developed by Gray (1988) will provide the theoretical framework in the proposed examination of differences in culture and accounting values between Anglo and Latin American nations. This proposed research provides a framework towards the understanding and prediction of the role and influence of culture in contemporary international accounting and financial reporting as well as need to address culture if IFRS is to be successful.
Related Pillar(s)
Study
Recommended Citation
Noll, Brian CPA, "Does Culture Still Influence Accounting Judgements Post IFRS? A Discussion and Proposal for Research" (2014). Faculty Works: Business (1973-2022). 31.
https://digitalcommons.molloy.edu/bus_fac/31
