Contributor(s)Macquarie University. Department of Accounting and Finance
Keywords150100 Accounting, Auditing and Accountability
international accounting research
multidimensional ethics measures
social desirability response bias
Full recordShow full item record
AbstractThis study contributes to accounting ethics research by providing empirical evidence and some suggestions for the selection of variables to measure ethical judgements and ethical intentions of professional accountants. The senior professional accountants from big accounting firms located in Australia, India and Malaysia were investigated to gather evidence on measures of ethical judgements and intentions on 11 dependent variables. The study specifically suggests that a combination of unidimensional and multidimensional be used to gain an insight into the complex ethical judgements and intentions of accountants. More importantly, this study finds support for the hypothesis that the explanatory powers of the multidimensional ethics measure are greater than the unidimensional variables. This study also extends prior research by finding support for the hypothesis that social desirability response bias exists among accountants from the three countries. Furthermore, the study contributes to comparative international accounting research by showing that these suggested variables also provide useful insights into ethical judgements and intentions of accountants in countries that differ significantly in their cultural characteristics.
Showing items related by title, author, creator and subject.
Pakistan : Public Sector Accounting and Auditing, A Comparison to International StandardsWorld Bank (Washington, DC, 2012-06-11)This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Pakistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common, strongly-founded, knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.
Nigeria : Accounting and AuditingWorld Bank (Washington, DC, 2011-06-06)This report finds that there has been limited implementation of the 2004 Country Action Plan and limited improvement in financial reporting practices in Nigeria. Nigerian authorities have successfully implemented only 6 of 14 action plans emanating from the 2004 review leaving significant areas yet to be addressed. This 2011 ROSC presents policy recommendations that take into account international experience, good practice, and local circumstances.
Sudan Report on the Observance of Standards and CodesWorld Bank (World Bank, Washington, DC, 2016-12-13)The assessment of accounting and
auditing (A&A) practices in Sudan is part of the joint
initiative of the World Bank and the International Monetary
Fund (IMF) to prepare Reports on the Observance of Standards
and Codes (ROSC). The ROSC A&A assessment focuses on
strengths and weaknesses of the corporate accounting and
auditing environment that influence the quality of corporate
financial reporting and involves a review of both mandatory
requirements and actual practices. It uses International
Financial Reporting Standards (IFRS) and International
Standards on Auditing (ISA) as benchmarks and draws on
recent global experiences and good practice in the field of
corporate financial reporting and auditing. This assessment
used a diagnostic template developed by the World Bank to
facilitate collection of information, which was complemented
by findings of a due diligence exercise based on meetings
with key stakeholders conducted by World Bank staff. The
assessment was carried out ensuring participation from the
in-country major stakeholders such as regulators of
corporate entities, banks and similar financial
institutions, professional accountants, bankers and
investment analysts, preparers of financial statements,
auditors, academics, and representatives from the leading
trade bodies. The main purpose of this ROSC A&A
assessment is to assist the Government of Sudan in
strengthening the private sector's accounting and
auditing practices, along with enhancing financial
transparency in the corporate sector.