We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’ judgement in the Islamic context of Pakistan. The intrinsic Islamic religiosity theoretical construct examined is Islamic Worldview (IW) which...

This paper contributes to cross-cultural research by identifying the theoretical and methodological strengths and weaknesses of selected previous research related to accountants' values and judgments. The objective is to inform and guide both the theoretical specification and treatment of...

This study contributes to accounting ethics research by providing empirical evidence and some suggestions for the selection of variables to measure ethical judgements and ethical intentions of professional accountants. The senior professional accountants from big accounting firms located in...

Countries adopting International Financial Reporting Standards (IFRS) need to educate and train their professional accountants so that they are able to interpret and apply IFRS in a consistent manner. This study examines the effect of national culture and education on the judgments of Australian...

This paper contributes to cross-cultural research by identifying the theoretical and methodological strengths and weaknesses of selected previous research related to accountants' values and judgments. The objective is to inform and guide both the theoretical specification and treatment of...

This study contributes to accounting ethics research by providing empirical evidence and some suggestions for the selection of variables to measure ethical judgements and ethical intentions of professional accountants. The senior professional accountants from big accounting firms located in...