Buch, Englisch, 507 Seiten, Format (B × H): 155 mm x 235 mm
Buch, Englisch, 507 Seiten, Format (B × H): 155 mm x 235 mm
Reihe: Contributions to Finance and Accounting
ISBN: 978-981-9249-83-1
Verlag: Springer Verlag, Singapore
This book aims to analyze whether and how culture affects accounting behaviors, primarily in the Chinese context and with a partial focus on the United States and the international contexts, which contributes to a better understanding about the impacts of culture on accounting (auditing) behaviors.
Culture is a multi-dimensional concept, including Confucian culture, the principle of kinship love, the principle of respecting the worthy, social culture, organization culture, sinful culture, Guanxi culture, eating and drinking culture, sport culture, and etc. The findings about cultural impacts on accounting behaviors can add to the framework of “Institutions, Informal Institutions and Accounting behaviors”.
This book explores several brand new cultural sub-dimensions, including (ethical and religious) school mottos, premarital cohabitation as a tradition-breaking-through behavior, the Chinese Zodiac Anniversary Year as a superstition, local drunk driving, local humanistic atmosphere, post-materialism, sport (Marathon) culture, and China’s cultural tradition of “foreign monks recite scriptures better”, and further investigates their impacts on accounting (auditing behavior).
Zielgruppe
Research
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Chapter 1. Culture impacts on accounting behaviors: Introduction and outline.- Chapter 2. School motto culture, ethic-shaped auditors, and audit quality.- Chapter 3. Religious school motto culture and earnings management.- Chapter 4. Premarital cohabitation and financial misstatement.- Chapter 5. Auditors in the Chinese zodiac anniversary year and audit quality.- Chapter 6. Local drunk driving and corporate risk-taking.- Chapter 7. Humanistic environment and corporate ESG performance.- Chapter 8. Top managers’ marathon participation and corporate risk-taking.- Chapter 9. Post-materialism, war, and carbon emissions.- Chapter 10. Overseas directors, language, and corporate environmental information transparency.- Chapter 11. Academic directors and corporate environmental performance.
