Download or read book Influence of culture on Accounting and Auditing in Malaysia written by and published by . This book was released on 2006 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cultural Influences on the Development of Accounting Practices in Malaysia written by Takiah Mohd. Iskandar and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comparative Study of Professional Accountants Judgements written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2006-04-21 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias.

Download or read book The Impact of Culture on Accountants Professional Judgements in the Banking Industry written by Eljammi Jihen and published by . This book was released on 2012 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this study is to examine the influence of national culture on accountants' application of financial reporting rules. In particular, this study examines the extent to which Malaysian and Tunisian accountants differ in applying their professional judgments to contingencies. In the light of the IAS 37:'Provisions, Contingent Liabilities and Contingent Assets' accountants directly involved in the financial reporting process in commercial banks in Tunisia and Malaysia were asked to make an accounting professional judgment related to contingent assets and contingent liabilities recognition and disclosure. Based on Gray's (1988) accounting and culture framework, this study developed two hypotheses to test the conservatism and secrecy levels of the two groups of participants. This study hypothesized that Malaysian accountants would be more likely to recognize contingent liabilities and less likely to recognize contingent assets (more conservative) than Tunisian accountants (H1). It also hypothesizes that Malaysian accountants would be more likely to disclose the existence of contingent assets and contingent liabilities in the notes of the financial statements (more secretive) than Tunisian accountants (H2). Based on responses of 56 Tunisian accountants and 49 Malaysian accountants, the study performed a univariate regression analysis to test the two hypotheses. The study found partial support for the conservatism hypothesis (H1). This is where Malaysian accountants were more likely to recognize both contingent assets and contingent liabilities than Tunisian accountants. The results do not support the secrecy hypothesis H2. Contrary to expectations, Tunisian accountant were less likely to disclose contingent assets and contingent liabilities (i.e., were more secretive) than Malaysian accountants. Overall, the study did not find that culture has a strong impact on Malaysian and Tunisian accountants' professional judgments related to contingency recognition and disclosure. Furthermore, an evaluation of participants' mean of recognition and disclosure judgments revealed that no significant difference existed between the two sample groups' decisions. This is considered as good news for the implementation of an international financial reporting standard which promotes the international accounting harmonization. This may also support the IASB's objective of enhancing a greater cross-cultural financial statements' comparability.

Download or read book The Routledge Companion to Behavioural Accounting Research written by Theresa Libby and published by Routledge. This book was released on 2017-11-06 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

Download or read book The Cultural Shaping of Accounting written by Ahmed Riahi-Belkaoui and published by Bloomsbury Publishing USA. This book was released on 1995-05-30 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: An important but usually overlooked variable that affects the process and product of accounting is culture. Consensus on what constitutes proper accounting methods and behavior varies among countries, and it is this cultural relativism and its impacts that Riahi-Belkaoui explores here. His purpose is to elaborate on the nature of cultural relativism in accounting and in the interpretation of accounting data. He thus shows the way culture determines accounting judgments, and explains the intercultural differences in the perception of accounting concepts, and in the field's self-regulation internationally. His point is that accounting is actually a cultural rather than a technical process, and that professionals as well as academics should be aware of this. A challenging, useful discussion for teachers, graduate students, and accounting practitioners, particularly in international settings.

Download or read book Accounting Theory and Practice in the Malaysian Context UUM Press written by Syeliya Md Zaini and published by UUM Press. This book was released on 2021-03-01 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of this book is to facilitate the students to understand the underlying regulatory process of financial accounting reporting, companies’ manager behaviour when preparing their financial reports, corporate governance and theories applicable to accounting practice explaining the circumstances given in the current phenomenon. The content of this book provides a useful insight to it readers about the development of accounting system in Malaysia, the conceptual framework that underpinned accounting practice particularly the regulatory and professional bodies, the general theories underlying the current practice of accounting reporting, standards and practice, and contemporary issues in financial accounting reporting such as measurements, sustainability reporting and digitisation reporting.

Download or read book On Informal Institutions and Accounting Behavior written by Xingqiang Du and published by Springer Nature. This book was released on 2021-01-04 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R&D, corporate misconducts, corporate philanthropy and corporate environmental responsibility. This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors. First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior. Second, this book documents systematic evidence to show the bright and dark sides with regard to the relation between informal institutions and accounting behavior in China. Lastly, this book reveals informal institutions can serve as an important mechanism to affect accounting behaviors.

Download or read book Papers in ITJEMAST 11 13 2020 written by and published by International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies publishes a wide spectrum of research and technical articles as well as reviews, experiments, experiences, modelings, simulations, designs, and innovations from engineering, sciences, life sciences, and related disciplines as well as interdisciplinary/cross-disciplinary/multidisciplinary subjects. Original work is required. Article submitted must not be under consideration of other publishers for publications.

Download or read book International Financial Reporting Standards Implementation written by Mohammad Nurunnabi and published by Emerald Group Publishing. This book was released on 2021-08-23 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.

Download or read book Governance in the Business Environment written by Guler Aras and published by Emerald Group Publishing. This book was released on 2011-04-15 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published in association with the Social Responsibility Research Network, Volume 2 in this new and exciting series takes a global interdisciplinary perspective to the matter of governance in the business environment and includes key topics and contributions from the UK, Portugal, Belgium, Brazil, Japan, China and Malaysia.

Download or read book A Cross cultural Study of Accounting Concepts Applied in International Financial Reporting Standards written by Yin Fah Foo and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim in this study was to explore a different approach to examine the influence of culture on accounting practice by adapting Schwartz's (1992) universal structure of individual-level human motivational values to the domain of accounting. A mail survey was conducted on accountants in Malaysia to obtain their attitudes, beliefs and opinions about their motivational goals, and their interpretations and judgments in financial reporting.

Download or read book Ethics and Sustainability in Accounting and Finance Volume III written by Kıymet Tunca Çalıyurt and published by Springer Nature. This book was released on 2021-10-04 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and finance from the book , Volumes I and II, looking into topics such as the importance of good governance in accounting, tax, auditing and fraud examination, ethics, sustainability, environmental issues and new technologies and their effects on accounting and finance, focusing in particular on environmental and sustainability reporting in the oil and gas and banking sectors. The book also considers the growing importance of audit quality in this time of the COVID-19 pandemic.

Download or read book Islamic Cultural Values Among Malaysian Muslim Accountants and Their Influence on Corporate Social Accountanbility written by Mohamed Salem Issa Alazzabi and published by . This book was released on 2009 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Research in Corporate and Shari ah Governance in the Muslim World written by Toseef Azid and published by Emerald Group Publishing. This book was released on 2019-05-20 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in Corporate and Shari'ah Governance in the Muslim World: Theory and Practice aims to address a critical disciplinary gap between Islamic theory and the practice of the corporate sector in the Muslim World. Adopting a critical approach, the book sheds light on the impact of corporate governance on the economies of the Muslim world.

Download or read book Cultural Influences on Accounting and Its Practices written by Meredith Young and published by . This book was released on 2013 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis discusses various cultural aspects that have influenced accounting. Hofestede (1984) and Gray (1988) conducted studies and observations of the cultural dimensions and values that have contributed to culture and accounting research. National culture is broad in its influences, but affects the smallest aspects of society-even accounting. Accounting is also influenced by organizational culture, the overall environment in which a company functions. Next is ethics, an integral aspect of accounting, persuaded by the culture in which it is derived. Religion is more than a belief; it constitutes a way of life, involving unique practices and perspectives in accounting. Last, this paper will discuss how these cultural differences will impact the international convergence of accounting standards soon to come.

Download or read book Achieving Global Convergence of Financial Reporting Standards written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2011-12-15 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.