Construal of self and Chinese accountants’ aggressive financial reporting judgments
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- Type
- article
- Published
- 2017-10-09
- Cited by
- 13
- References
- 129
- OpenAlex
- https://openalex.org/W2752789452
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:148729571
Keywords
Interdependence, Originality, Psychology, Accounting, Personality
References
- The protective and detrimental effects of self-construal on perceived rejection from heritage culture members
- Towards a Positive Theory of the Determination of Accounting Standards.
- The Effects of Personality on a Subject's Information Processing.
- The Ability of Professional Standards to Mitigate Aggressive Reporting.
- Positive Accounting Theory
- The Social Psychology of intergroup relations
- The impact of national influence on accounting estimates: Implications for international accounting standard-setters
- Determinants of judgment performance in accounting settings: Ability, knowledge, motivation
- Science of Personality
- Failure of auditors: The lack of compliance for business combinations in China
- Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence
- POWSIM: a computer program for assessing statistical power when testing for genetic differentiation
- Approaches to social research
- International financial reporting standards — credible and reliable? An overview
- Collectivism, individualism, and pragmatism in China: Implications for perceptions of mental health
- Ideal selves and self‐esteem in people with independent or interdependent self‐construal
- Strategic decision making and support systems: Comparing American, Japanese and Chinese management
- Perceived importance of red flags across fraud types
- PERCEPTIONS OF EXTERNAL AUDITORS’ INDEPENDENCE: SOME CROSS-CULTURAL EVIDENCE
- A Summary of 10 Years of PCAOB Research: What Have We Learned?
Cited by
- The influence of construal of self on internal auditors' judgments on whistle-blowing: Evidence from China
- The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments†
- Theoretical and methodological milestones in international accounting research: the contributions of Jill L. McKinnon
- The roles of self-construal in sharpening reputation judgment: an experimental study on earnings management
- The moderating effect of culture on the relationship between accountability and professional scepticism
- Professional judgement in accounting and Aristotelian practical wisdom
- Kualitas Jasa Audit dalam Perspektif Dimensi Budaya Hofstede
- Financial analysts’ personal values, perceived behavioural risk and investment decisions in evaluating CSR
- Developing illustrative examples for revenue recognition in credit card rewards programmes
- Islamic worldview, social consciousness, and socially responsible investment
- Applying principle-based guidelines to a complex transaction: exploring management judgement and decision-making
- Are financial reporting judgement disclosures by JSE-listed companies ambiguous?
- Perceived accountability, environmental consciousness and socially responsible investing decisions: evidence from Pakistan
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