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Effects of National Culture on Accounting Rule Application - Essay Example

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Effects of National Culture on Accounting Rule Application

The study will randomly select Certified Public Accountants from eight states to measure contingent liabilities and contingent assets recognition and disclosure decisions. The study will use an analysis of variance to compare the group average to determine if there are any statistically significant differences between the variables. The proposed study has both a theoretical and practical implication. The study will attempt to validate Tsakumis’ survey that applied Gray’s accounting theory with respect to conservatism and secrecy. From a practical application, the study may identify variables that influence an accountant’s disclosure decisions that could lead to improving information reporting between manager and other stakeholders. The cross-border dynamics of the global economy has consistently required businesses to conduct trade across international lines in order to remain or become competitive. In each host country, the authorities require multinational firms to submit financial statements that adhere to the host nation’s Generally Accepted Accounting Principles (GAAP). However, cultural differences have resulted in accountants exercising a degree of caution relative to adopting new accounting GAAP. The International Accounting Standards Board (IASB) has developed International Accounting Standards (IAS) and, in particular, International Financial Reporting Standards (IFRS). These standards are intended to produce uniformity in financial information reports for all multinational firms globally. In the U.S., the Security and Exchange Commission (SEC) has mandated that all publicly traded firms in the U. S. adopt the IAS by 2016. ...Show more


The objectives of this study are to measure the effects that national culture has on accountants’ application of accounting rules and regulations under International Accounting Standards 37  with an emphasis on Gray’s accounting values of conservatism and secrecy…
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