The Effect of National Culture, Acculturation, and Education on Accounting Judgments: A Comparative Study of Australian and Chinese Culture

ABSTRACT

We examine the influence of national culture on the judgments of Australian and Chinese tertiary accounting students when they are interpreting selected International Financial Reporting Standards (IFRSs) that contain uncertainty expressions. To extend prior cross-cultural research, we also examine whether cultural values of individuals can change because of acculturation and accounting education, and measure their potential impact on accounting judgment. The results provide ...more