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Culture and accounting in Indonesia: An empirical examination

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  • Sudarwan, M.
  • Fogarty, Timothy J.

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  • Sudarwan, M. & Fogarty, Timothy J., 1996. "Culture and accounting in Indonesia: An empirical examination," The International Journal of Accounting, Elsevier, vol. 31(4), pages 463-481.
    • Handle: RePEc:eee:accoun:v:31:y:1996:i:4:p:463-481
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    Cited by:

    1. Rabeb RIAHI, 2017. "Pratique de gestion des résultats et culture nationale. Quel lien ?," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(2), December.
    2. Guermazi, Walid & Halioui, Khamoussi, 2020. "Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?," Research in International Business and Finance, Elsevier, vol. 52(C).
    3. 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.
    4. Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020. "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    5. Rabeb RIAHI, 2017. "Pratique de gestion des résultats et culture nationale. Quel lien ?," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(2), December.
    6. Houqe, Muhammad Nurul & Monem, Reza M. & Tareq, Mohammad & van Zijl, Tony, 2016. "Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 476-490.
    7. R.M. Ammar ZAHID & Alina ȚARAN & F.N. Can SIMGA-MUGAN, 2018. "Cultural values and financial reporting practices: contemporary tendencies in Eastern European countries," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9, pages 89-109, December.
    8. 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.
    9. Haslinda Yusoff & Radiah Othman & Normahiran Yatim, 2014. "Culture and Accountants' Perceptions of Environmental Reporting Practice," Business Strategy and the Environment, Wiley Blackwell, vol. 23(7), pages 433-446, November.
    10. Ahsan, A.F.M. Mainul & Bose, Sudipta & Ali, Muhammad Jahangir, 2024. "Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS," Advances in accounting, Elsevier, vol. 64(C).
    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. Rodgers, Waymond & Guiral, Andrés, 2011. "Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers," The International Journal of Accounting, Elsevier, vol. 46(1), pages 25-50, March.
    13. Nuris, Dudung Ma'ruf & Juliardi, Dodik & zahroh, Fatmawati, 2017. "The Effect Of Auditor Switch Toward The Firm Value And Earning Persistance," INA-Rxiv 5mhu7, Center for Open Science.
    14. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    15. R.M. Ammar ZAHID & Aurelia ILIEȘ, 2018. "The Impact Of Eastern European Culture On The International Trade," EURINT, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5, pages 120-135.
    16. Wijayana, Singgih & Gray, Sidney J., 2018. "Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market," International Review of Financial Analysis, Elsevier, vol. 57(C), pages 134-147.
    17. Stephen B. Salter & Tony Kang & Giorgio Gotti & Timothy S. Doupnik, 2013. "The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism," Management International Review, Springer, vol. 53(4), pages 607-632, August.

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