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An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements

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  • MacArthur, John B.

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  • MacArthur, John B., 1996. "An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements," The International Journal of Accounting, Elsevier, vol. 31(2), pages 213-237.
    • Handle: RePEc:eee:accoun:v:31:y:1996:i:2:p:213-237
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    1. Soeters, Joseph & Schreuder, Hein, 1988. "The interaction between national and organizational cultures in accounting firms," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 75-85, January.
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    1. Doupnik, Timothy S. & Riccio, Edson Luiz, 2006. "The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas," The International Journal of Accounting, Elsevier, vol. 41(3), pages 237-261.
    2. Roxas, Maria L. & Stoneback, Jane Y., 1997. "An investigation of the ethical decision-making process across varying cultures," The International Journal of Accounting, Elsevier, vol. 32(4), pages 503-535.
    3. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Why do national GAAP differ from IAS? The role of culture," The International Journal of Accounting, Elsevier, vol. 40(4), pages 325-350.
    4. Christine Fournès, 2009. "Impact Des Facteurs Culturels Sur Les Premices Du Controle Des Comptes En France Et Chez Ses Voisins Europeens (1850 – 1929)," Post-Print halshs-00458906, HAL.
    5. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
    6. Raf Orens & Ann Jorissen & Nadine Lybaert & Leo Van Der Tas, 2011. "Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 211-234.
    7. Dima, Bogdan & Dima (Cristea), Stefana Maria, 2009. "A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries," MPRA Paper 27165, University Library of Munich, Germany.
    8. Bamber, Matthew & McMeeking, Kevin, 2016. "An examination of international accounting standard-setting due process and the implications for legitimacy," The British Accounting Review, Elsevier, vol. 48(1), pages 59-73.
    9. Vincenzo Farina, 2009. "Corporate Disclosure Determinants: A Cross-Country Investigation," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Alessandro Carretta & Franco Fiordelisi & Gianluca Mattarocci (ed.), New Drivers of Performance in a Changing Financial World, chapter 12, pages 220-234, Palgrave Macmillan.
    10. A. A. Baldwin & S. L. M. Williams, 1999. "The future of intelligent Internet agents in European financial reporting," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 303-319.
    11. Monir Zaman Mir & Bikram Chatterjee & Abu Shiraz Rahaman, 2009. "Culture and corporate voluntary reporting: A comparative exploration of the chairperson's report in India and New Zealand," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 639-667, July.
    12. Francesco De Luca & Jenice Prather-Kinsey, 2018. "Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 501-534, September.
    13. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    14. Huian Maria Carmen, 2013. "Analysis Of The Constituents’ Participation In The Development Of The 1st Phase Of Ifrs 9 Financial Instruments," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 209-216, February.
    15. Georgiou, George & Roberts, Clare B., 2004. "Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals," The British Accounting Review, Elsevier, vol. 36(4), pages 441-453.
    16. Oriol Amat & John Blake & Philip Wraith & Ester Oliveras, 1999. "Dimensions of national culture and the accounting environment -The Spanish case-," Economics Working Papers 394, Department of Economics and Business, Universitat Pompeu Fabra.

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