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| Author: | Patel, C. Harrison, G.L. McKinnon, J.L. |
| Title: | Cultural influences on judgments of professional accountants in auditor-client conflict resolution |
| Journal: | Journal of international financial management & accounting
2002 : SPRING, VOL. 13:1, p. 1-31 |
| Index terms: | ACCOUNTANTS ACCOUNTING PROFESSION CONFLICT CULTURE |
| Language: | eng |
| Abstract: | This study examines cultural influences on professional judgments of Australian, Indian and Chinese Malaysian accountants in relation to auditor-client conflict resolution. The study draws on cultural characteristics of, and differences among, these societies to formulate hypotheses that Australian accountants are less likely to resolve audit conflicts by acceding to clients than Indian and Chinese Malaysian accountants, and are also less accepting of resolving audit conflicts in this way. |
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