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.
|