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- W1974034683 abstract "The existing literature suggests that uniformity versus flexibility is a key dimension of differentiation in cross-national financial reporting practices. However, the issue of what drives attitudes towards uniformity has not been explored. Drawing upon a variety of existing studies, this study explores the attitudes of “Big 6” auditors in 23 countries towards rules mandating a single treatment across 14 issues. The study finds that auditors are in favor of a single mandated treatment in the majority of cases and that support for such rules is affected by both culture and the importance of the domestic stock market to the country. These results hold true even after the influence of extant practice or the level of uniformity of current practice is controlled for. Relatively higher levels of uniformity in de facto financial reporting practices and relatively stronger support for increased uniformity were both found in many of those countries which are traditionally thought of as having more flexible financial accounting systems." @default.
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- W1974034683 date "1999-06-01" @default.
- W1974034683 modified "2023-09-25" @default.
- W1974034683 title "Attitudes towards Uniform Accounting: Cultural or Economic Phenomena?" @default.
- W1974034683 doi "https://doi.org/10.1111/1467-646x.00047" @default.
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