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The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics

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  • Curtis Clements
  • John Neill
  • O. Stovall

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Suggested Citation

  • Curtis Clements & John Neill & O. Stovall, 2009. "The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics," Journal of Business Ethics, Springer, vol. 90(3), pages 383-391, December.
    • Handle: RePEc:kap:jbuset:v:90:y:2009:i:3:p:383-391
    DOI: 10.1007/s10551-010-0417-1
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    References listed on IDEAS

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    1. O. Stovall & John Neill & Brad Reid, 2006. "Institutional Impediments to Voluntary Ethics Measurement Systems," Journal of Business Ethics, Springer, vol. 66(2), pages 169-175, June.
    2. Curtis Clements & John Neill & O. Stovall, 2009. "An Analysis of International Accounting Codes of Conduct," Journal of Business Ethics, Springer, vol. 87(1), pages 173-183, April.
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    Cited by:

    1. Vitolla, Filippo & Raimo, Nicola & Rubino, Michele & Garegnani, Giovanni Maria, 2021. "Do cultural differences impact ethical issues? Exploring the relationship between national culture and quality of code of ethics," Journal of International Management, Elsevier, vol. 27(1).
    2. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
    3. Lewellyn, Krista B. & Bao, Shuji 'Rosey', 2017. "The role of national culture and corruption on managing earnings around the world," Journal of World Business, Elsevier, vol. 52(6), pages 798-808.
    4. 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.

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