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| Author: | Schultz, J. J. Jr. Lopez, T. J. |
| Title: | The Impact of National Influence on Accounting Estimates: Implications for International Accounting Standard-setters |
| Journal: | International Journal of Accounting
2001 : VOL. 36:3, p. 271-290 |
| Index terms: | ACCOUNTING ESTIMATION STANDARDS |
| Language: | eng |
| Abstract: | As Pownall and Schipper [Accounting Horizons (1999)] note, archival research necessarily depends on the information in the financial reports and cannot explain the process linking the underlying standards to the reported information. This study examines this process by investigating judgments made by accountants m France, Germany, and the United States. To facilitate a comparison of this process across international boundaries, the authors' experiment presents these accountants with the same economic facts that are governed by similar financial reporting rules. The authors' results indicate that, even given similar facts and rules, judgments among the three nations' accountants vary significantly. They also suggest that national culture interacts with findings accepted as general within behavioral decision research. |
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