Proceedings of the 2016 International Symposium on Business Cooperation and Development

The Influence of Culture on Accounting Practice

Authors
Jing Tie, Wenjing Zhao
Corresponding Author
Jing Tie
Available Online November 2016.
DOI
10.2991/isbcd-16.2016.22How to use a DOI?
Keywords
Culture, accounting, IFRS, earning management
Abstract

The international accounting harmonization is an evolutionary process for a wider reorganization of same accounting standards between different countries. However, Stolowy (2005) has examined the pervasiveness of earning management did not refuse after the adoption of IFRS. The recent research has been focused on whether the standards improved the accounting quality or not. Sarens (2009) extended the literature on the impact of culture on accounting profession to explain the reason why the different countries shows different accounting results after adoption of IFRS. Based on the consideration of international accounting harmonization in the future, this study will critically review the priority study to examine the correlation of Gray's model (1988) with Hofsted's (1980, 1991,2001) cultural classification to analysis the cultural influence on accounting practice.

Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2016 International Symposium on Business Cooperation and Development
Series
Advances in Economics, Business and Management Research
Publication Date
November 2016
ISBN
978-94-6252-238-1
ISSN
2352-5428
DOI
10.2991/isbcd-16.2016.22How to use a DOI?
Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Jing Tie
AU  - Wenjing Zhao
PY  - 2016/11
DA  - 2016/11
TI  - The Influence of Culture on Accounting Practice
BT  - Proceedings of the 2016 International Symposium on Business Cooperation and Development
PB  - Atlantis Press
SP  - 98
EP  - 109
SN  - 2352-5428
UR  - https://doi.org/10.2991/isbcd-16.2016.22
DO  - 10.2991/isbcd-16.2016.22
ID  - Tie2016/11
ER  -