By J. Timothy Sale
Advances in overseas Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a world point of view. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment firms, in addition to their influence at the schooling accountants around the globe. Advances in overseas Accounting welcomes conventional and replacement techniques, together with theoretical examine, empirical learn, utilized learn, and cross-cultural reports.
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Additional info for Advances in International Accounting, Volume 17 (Advances in International Accounting)
However, there is little evidence about how disclosure judgments are made. Some observers indicate that experimental evidence may be most appropriate in determining how accounting standards are applied, particularly in different cultures and with different incentives (Nelson, 2003; Pownall & Schipper, 1999). The current study gathers judgments from over 200 experienced accountants facing mixed incentives for reporting required related party disclosures. The incentives are derived from conditions distilled from China’s environment to develop two realistic cases.
Face can be thought of what others think of the individual. Face can be lost “when conduct or performance falls below the minimum level considered acceptable” (Ho, 1976, p. 876). Drawing on work by Bond and Hwang (1986), Chow et al. (1999a) point out that there are two factors that distinguish face in Chinese and Western individualistic cultures. First, in the latter cultures, each person has a free choice regarding the use of language and action. In Chinese collectivist cultures this is not the case.
For the three decades ending in the late 1970s, nearly all of China’s investment funding was provided by the government. Signiﬁcant shifts from this model were not apparent until the establishment of the stock exchanges in the early 1990s (see Table 1). The government continues to provide considerable funding and some critics argue that the market is driven more by administrative concerns than by economic fundamentals (Dow Jones Newswires, January 8, 2001). Doupnik and Salter (1995) classify legal systems as either common-law or codebased.