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An investigation of the ethical decision-making process across varying cultures

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  • Roxas, Maria L.
  • Stoneback, Jane Y.

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  • 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.
    • Handle: RePEc:eee:accoun:v:32:y:1997:i:4:p:503-535
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    References listed on IDEAS

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    1. Schultz, Jj & Johnson, Da & Morris, D & Dyrnes, S, 1993. "An Investigation Of The Reporting Of Questionable Acts In An International Setting," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 75-103.
    2. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    3. 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.
    4. Gernon, H, 1993. "An Investigation Of The Reporting Of Questionable Acts In An International Setting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 104-110.
    5. Davis, James R., 1989. "Ambiguity, ethics, and the bottom line," Business Horizons, Elsevier, vol. 32(3), pages 65-70.
    6. Stephen B Salter & Frederick Niswander, 1995. "Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(2), pages 379-397, June.
    7. Noreen, Eric, 1988. "The economics of ethics: A new perspective on agency theory," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 359-369, June.
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    Cited by:

    1. 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).
    2. Girts Racko, 2019. "Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?," Journal of Business Ethics, Springer, vol. 158(3), pages 763-777, September.
    3. 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.
    4. Damodar Suar & Jyotiranjan Gochhayat, 2016. "Influence of Biological Sex and Gender Roles on Ethicality," Journal of Business Ethics, Springer, vol. 134(2), pages 199-208, March.

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