Cultural Influences on Judgments of Professional Accountants in Auditor-Client Conflict Resolution

• Published in: Journal of international financial management & accounting Vol. 13; no. 1; pp. 1 - 31
• Main Authors: Patel, Chris, Harrison, Graeme L., McKinnon, Jill L.
• Format: Journal Article
• Language: English
• Published: Oxford, UK and Boston, USA Blackwell Publishers Ltd 2002; Blackwell Publishing Ltd
• Subjects: Accountants; Accounting; Accounting procedures; Auditing; Australia; Client relationships; Conflict resolution; Cultural influence; Finance; Hypotheses; Professional ethics; Questionnaires; Studies; Australia; Asia

This study examines cultural influences on professional judgments of Australian, Indian and Chinese Malaysian accountants in relation to auditor–client conflict resolution. The study draws on cultural characteristics of, and differences among, these societies to formulate hypotheses that Australian...