A CRITICAL REVIEW OF TESTS OF GRAY THEORY OF CULTURAL RELEVANCE AND SUGGESTIONS FOR FUTURE RESEARCH

By T. Doupnik, G. Tsakumis. 2004

192 citations recorded by the source corpus.

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Citations in the corpus

The relationship between culture and tax evasion across countries: Additional evidence and extensions (2008, background): “Hofstede’s (1980) cultural dimensions are frequently acknowledged as the best known and most recognizable dimensions used in empirical research involving national values in the social sciences (see e.g., Newman & Nollen, 1996; Schuler & Rogovsky, 1998; Doupnik & Tsakumis, 2004).”
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? (2015, unknown): “These findings answer Doupnik and Tsakumis (2004)’s question about the extent to which the culture of a country influences its rules.”
Determinants of compliance with AAOIFI standards by Islamic banks (2016, background): “Hofstede (2001) proposed six culture dimensions which are widely used in accounting research 1 (e.g., Doupnik and Tsakumis, 2004).”
Comparative and International Corporate Governance (2010, background): “The role of culture has also been widely debated with regard to crossnational differences in accounting systems (Doupnik & Tsakumis, 2004; Gray, 1988; Salter & Niswander, 1995) and disclosure practices (Gray & Vint, 1995; Hope, 2003; Zarzeski, 1996).”
A cross-country study on the effects of national culture on earnings management (2010, methodology): “…the direction and significance of most of the propositions by showing that Hofstede’s cultural dimension indices have statistically significant relationships with the measures of accounting system attributes across countries (See Doupnik and Tsakumis (2004) as a summary for other related studies).”
The relation between national cultural dimensions and tax evasion (2007, methodology): “Of the studies that have found a relation, a majority (five out of nine) find a positive relation between MASC and disclosure (Doupnik & Tsakumis, 2004, 23–24), indicating that countries with higher MASC are more likely to disclose information to parties outside the firm.”
Culture and auditor choice: A test of the secrecy hypothesis (2008, background): “In addition, firm-level disclosure scores are often available for only a limited number of firms from a particular period, reducing the power of tests (Doupnik and Tsakumis, 2004).”
The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas (2006, background): “Gray (1988) develops a theoretical framework of the influence of culture on accounting that posits causal relations between cultural (societal) values, four accounting values, and four dimensions of national accounting systems as shown in Fig.”