Culture is considered to be a powerful environmental factor that affects the accounting
system of a country as well as how individuals perceive and use accounting information …

This article investigates the role of political influence, as well as accounting tradition and the
equity market, in China's recent changes in accounting regulation. We find that the Chinese …

This paper studies the determinants of disclosure level in the accounting for financial
instruments of Portuguese listed companies. An index of disclosure based on IAS 32 and …

Although penalties and audits exist, tax evasion is a widespread phenomenon and
continues to be a problem for many countries. National culture may contribute to a further …

In this paper, we investigate the role of culture as an explanatory factor underlying
differences between national GAAP and International Accounting Standards (IAS). National …

We use Gray's [Gray, SJ (1988). Towards a theory of cultural influence on the development
of accounting systems internationally. Abacus, 24 (1), 1–15.] theory of the influence of …

This study provides evidence on the cross-sectional relationship between firm-specific
variables and management's choice of accounting policies by examining four key …

Gray [Abacus (1988) 1] proposed a framework for a theory of cultural relevance in
accounting. This renewed an interest in culture-related studies in international accounting …

In the move towards globalisation and convergence, the influence of culture on accounting
has been increasingly recognised as an important and controversial topic. However …

This study examines the ability of Gray's (1988) accounting values to explain earnings
management in a sample of 31 countries. We quantify these accounting values in two …