The impact of national influence on accounting estimates: Implications for international accounting standard-setters

By Joseph J. Schultz, Thomas J. Lopez. 2001

128 citations recorded by the source corpus.

Subfields: Accounting, General Decision Sciences, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/02cf387c1b8931acb603358507eca02f4f00f161

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Edson Luiz Riccio
2. Sylwia Gornik-Tomaszewski
3. Eva K. Jermakowicz
4. T. Doupnik
5. L. Simone

In Management Information Systems

1. Edson Luiz Riccio
2. T. Doupnik

Citations in the corpus

• A critique of the influence of globalization and convergence of accounting standards in Fiji (2007, background): “…culture, legal requirements, and socioeconomic and political systems between nations have contributed to the large scale of international differences in financial reporting (Ampofo and Sellani, 2005; Nobes and Parker, 2004; Radebaugh and Gray, 2002; Saudagaran, 2004; Schultz and Lopez, 2001).”
• Implementing IFRS from the perspective of EU publicly traded companies (2006, background): “Research conducted by Schultz and Lopez (2001) suggests that uniform international accounting standards may not result in de facto uniformity among nations, particularly when the standards allow for significant discretion (ambiguity).”
• The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas (2006, background): “6 The subjects comprising this body of research come from: Australia and China (Gul & Tsui, 1993), United States and Taiwan (Ho & Chang, 1994; Karnes, Sterner, Welker, & Wu, 1990), United States and Germany (Agacer & Doupnik, 1991; Doupnik & Richter, 2003, 2004), United States, France and Germany (S”
• Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014, unknown): “Additionally most of these studies employ surveys or experiments without using the actual reported numbers to measure accounting conservatism (Schultz and Lopez 2001; Doupnik and Richter 2004; Doupnik and Riccio 2006; Tsakumis 2007).”