Cultural influences on financial reporting and propensity to use the extraordinary items adjustments to smooth reported profits : a comparative study of Australian and Singaporean practice
Accounting practices are observed to vary from country to country. It has become increasingly important that a standard accounting "language" be developed so that financial reports convey the same message to users from different countries and cultures. It is proposed that observed differences in accounting practice are due to underlying cultural differences and that these must be understood in order to harmonize accounting practice. Hofstede's (1980) definition of and framework for the...[Show more]
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