view in publisher's site

Effects of Differences in National Culture on Auditors' Judgments and Decisions: A Literature Review of Cross-Cultural Auditing Studies from a Judgment and Decision Making Perspective

SUMMARY: Motivated by the growing cultural diversity of new hires in audit firms, this paper reviews the literature on cross-cultural differences in auditors' judgment and decision making (JDM). The overarching aim of the review is to summarize the current state of knowledge and compare our understanding of cross-cultural auditors' JDM with the broader cross-cultural JDM research in psychology to stimulate applied research. We develop a framework that categorizes those auditor judgments and decisions most likely affected by cross-cultural differences. The categories include auditors' confidence, risk and probability judgments, risk decisions, conflict decisions, and ethical judgments. We contribute to the cross-cultural audit research in four ways. First, we provide a framework by which future research can be synthesized within auditing and compared with psychology. Second, we recommend specific research questions to respond to both the gaps in extant literature and the changing multicultural environment of audit firms. Third, we advocate for an alternative theoretical approach beyond the examination of cultural traits. Finally, we argue that bicultural auditors represent an unexplored boundary condition on prior findings that warrants more immediate attention from audit researchers.

پر ارجاع‌ترین مقالات مرتبط:

  • مقاله Economics and Econometrics
  • ترجمه مقاله Economics and Econometrics
  • مقاله اقتصاد و اقتصادسنجی
  • ترجمه مقاله اقتصاد و اقتصادسنجی
  • مقاله Finance
  • ترجمه مقاله Finance
  • مقاله مالی
  • ترجمه مقاله مالی
  • مقاله Accounting
  • ترجمه مقاله Accounting
  • مقاله حسابداری
  • ترجمه مقاله حسابداری
سفارش ترجمه مقاله و کتاب - شروع کنید

با استفاده از افزونه دانلود فایرفاکس چکیده مقالات به صورت خودکار تشخیص داده شده و دکمه دانلود فری‌پیپر در صفحه چکیده نمایش داده می شود.