Senin, 30 Maret 2015

JOURNAL'S SUMMARY (RINGKASAN JURNAL)

NAMA                        : INDRI KUSNITA
NPM                           : 23211618
KELAS                       : 4EB17
MATA KULIAH        : AKUNTANSI INTERNASIONAL


Nama Jurnal
(Name Of The Journal)
Research (Springerlink)
Judul Jurnal
(Title Of The Journal)
Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture

Author: Yasemin Zengin Karaibrahimoglu and Burcu Guneri Cangarli

Tahun Publikasi
(Year Of Publication)
2015
Metode Penulisan
(Research Method)
This study uses a regression analysis methodology to ex-amine the moderating role of culture on EBF and SARS relation. Ethical behaviour is closely associated with many different social and economic issues in the market, there-fore, in order to control country specific factors, the level of market competition, the legal origin of countries, GDP per capita and cultural clusters were added into the model as control variables. We employed pooled OLS estimation with robust standard errors for the estimation of the coefficients.

Pokok Bahasan
(Subject)
This study examines the moderating role of cultural values on relationship between SARS and EBF. Results provide empirical evidence to support the argument that the posi-tive relationship between SARS and EBF is moderated by certain cultural values, namely; PDI (hypothesis 1), FUTR_O (hypothesis 2), IGC (hypothesis 5a), INST_C (hypothesis 5b), and UAI (hypothesis 7). However, em-pirical data showed no significant moderation impact for human orientation (hypothesis 3), performance orientation (hypothesis 4) and assertiveness (hypothesis 6).

The business ethics literature contains a myriad of studies describing the relationship between cultural values and EBF. However, although there are a number of studies in which culture has been treated as an independent vari-able, its moderating impact is generally ignored. In this study, the identification of the moderating role of cultural values in SARS–EBF relationship is considered important in increasing our understanding of the complex role of cultural values in ethical conduct.

Kesimpulan
(Summary)
Our findings contribute to the literature by addressing the moderating role of national culture in the relationship be-tween SARS and EBF. Overall, we find evidence sup-porting the idea that national culture affects the relationship between SARS and EBF. The main implication of our study is that encouraging ethical behaviour is a complex issue, and that in themselves, universal standards to en-hance EBF are inadequate, because any regulation that does not consider cultural impact is likely to fail to have the required effect. Thus, it is important for policy makers to put in place the necessary enforcement mechanisms for the effective implementation of auditing and reporting standards.

Saran
(Suggestions)
In a future study, sector-based results can be compared with a different data set.

In order to increase our understanding of the mechanisms which accentuate or decrease ethical behaviour, future research may focus on more complex models, incorporating organizational fac-tors such as organizational culture and strength of human resources management systems, in addition to SARS and national culture.

Our data provided no empirical support for these hypotheses and it would therefore be enlightening if future research explores the moderating impacts of these factors in a micro-level sample setting.


ORIGINAL JOURNAL: "Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture"

NAMA: INDRI KUSNITA
NPM: 23211618
KELAS: 4EB17
MATA KULIAH: AKUNTANSI INTERNASIONAL