IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v31y1996i3p347-363.html
   My bibliography  Save this article

A comparison of Japanese and U.S. Auditor decision-making behavior

Author

Listed:
  • Yamamura, Jeanne H.
  • Frakes, Albert H.
  • Sanders, Debra L.
  • Ahn, Sung K.

Abstract

No abstract is available for this item.

Suggested Citation

  • Yamamura, Jeanne H. & Frakes, Albert H. & Sanders, Debra L. & Ahn, Sung K., 1996. "A comparison of Japanese and U.S. Auditor decision-making behavior," The International Journal of Accounting, Elsevier, vol. 31(3), pages 347-363.
    • Handle: RePEc:eee:accoun:v:31:y:1996:i:3:p:347-363
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(96)90024-2
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Uma Sekaran, 1983. "Methodological and Theoretical Issues and Advancements in Cross-Cultural Research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 61-73, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Taras, Vas & Steel, Piers & Kirkman, Bradley L., 2012. "Improving national cultural indices using a longitudinal meta-analysis of Hofstede's dimensions," Journal of World Business, Elsevier, vol. 47(3), pages 329-341.
    2. Hughes, Susan B. & Sander, James F. & Higgs, Scott D. & Cullinan, Charles P., 2009. "The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 29-43.
    3. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    4. Aaron Saiewitz & Elaine (Ying) Wang, 2020. "Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1854-1881, September.
    5. Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. (Sam) Kim, Seongseop & Prideaux, Bruce & Timothy, Dallen, 2016. "Factors affecting bilateral Chinese and Japanese travel," Annals of Tourism Research, Elsevier, vol. 61(C), pages 80-95.
    2. Yin, Desheng & Hasan, Iftekhar & Liu, Liuling & Wang, Haizhi, 2022. "Trust and contracting with foreign banks: Evidence from China," Journal of Asian Economics, Elsevier, vol. 83(C).
    3. Mehta, Rajiv & Polsa, Pia & Mazur, Jolanta & Xiucheng, Fan & Dubinsky, Alan J., 2006. "Strategic alliances in international distribution channels," Journal of Business Research, Elsevier, vol. 59(10-11), pages 1094-1104, October.
    4. Verhagen, Tibert & Meents, Selmar, 2007. "A Framework for Developing Semantic Differentials in IS research: Assessing the Meaning of Electronic Marketplace Quality (EMQ)," Serie Research Memoranda 0016, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    5. Liu, Sandra S. & Luo, Xueming & Shi, Yi-Zheng, 2003. "Market-oriented organizations in an emerging economy: A study of missing links," Journal of Business Research, Elsevier, vol. 56(6), pages 481-491, June.
    6. Soares, Ana Maria & Farhangmehr, Minoo & Shoham, Aviv, 2007. "Hofstede's dimensions of culture in international marketing studies," Journal of Business Research, Elsevier, vol. 60(3), pages 277-284, March.
    7. repec:zbw:bofitp:2015_011 is not listed on IDEAS
    8. Iftekhar Hasan & Nada Kobeissi & Haizhi Wang & Mingming Zhou, 2015. "Banking Structure, Marketization, and Small Business Development: Regional Evidence From China," Pacific Economic Review, Wiley Blackwell, vol. 20(3), pages 487-510, August.
    9. Polsa, Pia, 2013. "The crossover-dialog approach: The importance of multiple methods for international business," Journal of Business Research, Elsevier, vol. 66(3), pages 288-297.
    10. Swapan Kumar Saha & Guijun Zhuang & Sihan Li, 2020. "Will Consumers Pay More for Efficient Delivery? An Empirical Study of What Affects E-Customers’ Satisfaction and Willingness to Pay on Online Shopping in Bangladesh," Sustainability, MDPI, vol. 12(3), pages 1-22, February.
    11. Iftekhar Hasan & Nada Kobeissi & Haizhi Wang & Mingming Zhou, 2015. "Banking Structure, Marketization, and Small Business Development: Regional Evidence From China," Pacific Economic Review, Wiley Blackwell, vol. 20(3), pages 487-510, August.
    12. Nguyen Ngoc Thi Hong & Rudawska Edyta, 2022. "Integrated Cultural Theories on Mobile Marketing Acceptance: Literature Review," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 30(3), pages 112-135, September.
    13. van Herk, H. & Poortinga, Y.H. & Verhallen, T.M.M., 2005. "Equivalence of survey data : Relevance for international marketing," Other publications TiSEM d808ce41-c3b8-4394-b80d-d, Tilburg University, School of Economics and Management.
    14. Xinping Shi & Ziqi Liao, 2013. "The mediating effects of interfirm business process integration and joint teamwork on firm performance in supply chains," Asia Pacific Journal of Management, Springer, vol. 30(4), pages 1243-1264, December.
    15. Brunso, Karen & Grunert, Klaus G., 1998. "Cross-Cultural Similarities and Differences in Shopping for Food," Journal of Business Research, Elsevier, vol. 42(2), pages 145-150, June.
    16. Sue Birley, 2001. "Owner-Manager Attitudes to Family and Business Issues: A 16 Country Study," Entrepreneurship Theory and Practice, , vol. 26(2), pages 63-76, December.
    17. Hong Kok Pan & Mohammad Aziz Shah Mohamed Arip, 2018. "Constructing Validity and Reliability of Suicide Tendency Inventory," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(2), pages 475-489, February.
    18. Dubinsky, Alan J. & Kotabe, Masaaki & Lim, Chae Un & Wagner, William, 1997. "The impact of values on salespeople's job responses: A cross-national investigation," Journal of Business Research, Elsevier, vol. 39(3), pages 195-208, July.
    19. Gary Knight & Agnieszka Chidlow & Dana Minbaeva, 2022. "Methodological fit for empirical research in international business: A contingency framework," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(1), pages 39-52, February.
    20. Peng, T. K. & Peterson, M. F., 1998. "Contingent and noncontingent social rewards and punishments from leaders: do US and Japanese subordinates make comparable distinctions?," International Business Review, Elsevier, vol. 7(1), pages 69-87, February.
    21. Knight, Gary A. & Spreng, Richard A. & Yaprak, Attila, 2003. "Cross-national development and validation of an international business measurement scale: the COISCALE," International Business Review, Elsevier, vol. 12(5), pages 581-599, October.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:31:y:1996:i:3:p:347-363. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.