Purpose – This paper aims to report the results of a cross-national cultural experiment on auditors' belief revision when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief-adjustment model (BAM) and Hofstede's national culture are employed. Two...

Purpose – The purpose of this paper is to explore the cultural underpinnings of accounting practices through a comparative analysis of India and New Zealand, using the chairperson's report, which is increasingly becoming one of the most important segments of the corporate annual report....

Purpose – The purpose of this paper is to review corporate governance literature from an international perspective in terms of having a global code of corporate governance. Design/methodology/approach – Using a wide ranging literature review, the paper looks at the issue of a global...

Purpose – The purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company small-sample pilot study. It provides a research agenda which links specific aspects of Japanese culture to...

As firms diversify geographically and demographically, top management must also increase its reliance on properly designed management control systems to facilitate the implementation of the organizations’ strategies, and align managers’ personal goals with those of the organizations they...

This paper examines the importance of quality management for Yemen, a developing country, in the light of challenges introduced by recent changes in levels of protection from international competition previously enjoyed by Yemeni companies. The current state of quality practices in Yemeni...

The purpose of this study is to investigate the ethics of whistleblowing in Chinese society. A framework is suggested to explain whistleblowing behaviour in terms of the individual’s locus of control and subjective judgement regarding the intention of whistleblowing. Hypotheses derived from...

Purpose – Seeks to analyze the impact of recent accounting and auditing failures in the USA on US accounting and auditing in China, focusing on the practice of guanxi – the networks of informal relationships and exchanges of favors that dominate all business and social activities in Chinese...

Purpose – The purpose of this paper is to review corporate governance literature from an international perspective in terms of having a global code of corporate governance. Design/methodology/approach – Using a wide ranging literature review, the paper looks at the issue of a global...

Purpose – The purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company small‐sample pilot study. It provides a research agenda which links specific aspects of Japanese culture to...