Purpose – Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in...

This article aims to review the coherence of the definition of the Masculinity Index, one of the most cited dimensions in cross-cultural management. The study challenges the claims supporting the design, the definition and ultimately the validity of the Masculinity Index that are the basis of it...

We propose a new history-friendly approach to evolutionary socio-economic dynamics based around competition between five ‘utopias', as central ideas about which to order society: capitalism, socialism, democracy, nature, and nationalism (Montgomery and Chirot 2015). In our model, citizens...

In this paper, we analyze the long-run effects of Western and Japanese imperial expansion on the survival of Confucian values in China and Taiwan. Mainland China and Taiwan had been under the rule of the Qing dynasty and shared the same culture and societal structure before the onset of imperial...

This research explores the economic causes and consequences of language structures. It advances the hypothesis and establishes empirically that variations in pre-industrial geographical characteristics that were conducive to higher returns to agricultural investment, gender gaps in agricultural...

This research explores the cultural origins of observed differences in the strength of patent rights across countries. The analysis establishes empirically that pairwise differences in patent rights strength between countries are associated with their cultural differences relative to the United...

The research presented examines the roles of nationality, self-orientation, and reward conditions on students' willingness to cheat on a test linked to small financial rewards. Two country cultures are examined with China representing a collectivist culture and the United States representing an...

This paper presents a new global dataset on contemporary witchcraft beliefs and investigates their correlates. Witchcraft beliefs cut across socio-demographic groups but are less widespread among the more educated and economically secure. Country-level variation in the prevalence of witchcraft...

We analyze the decision to participate and Olympic performance at the country level. We use an unbalanced panel of 118 countries over 24 editions of the Olympic Summer Games. The main focus of the paper is on economic, geographic and demographic explanations of Olympic participation and success....

As the distinction between interpretation and politics diminishes, the need for pluralism in interpretation increases. The Article argues, first, that the rule of law requires that no one tribunal possess the power to subordinate a whole legal system to its politicized rule. The Article then...