This experimental study analyzes the association between national culture dimensions and accounting JDM. Based on data from 265 accounting students from four distinct culture clusters (Anglo, Confucian, Germanic, and Latin Europe), we find that JDM differs across culture clusters, but that...

The FASB and the IASB have defined the provision of decision useful information as the primary objective of financial reporting. Decision usefulness is based on two fundamental qualitative characteristics, relevance and reliability (now replaced by “faithful representation”). Using a...