scholarly journals Cultural Values And Perceived Audit Quality: A Conceptual Framework

2020 ◽  
Vol 11 (1) ◽  
pp. 93-93
Author(s):  
Samirah Dunakhir ◽  
Mukhammad Idru
Keyword(s):  
Conceptual Framework ◽  
Cultural Values ◽  
Audit Quality ◽  
Auditor Independence ◽  
Cultural Dimensions ◽  
Cultural Relativism ◽  
Perspective View ◽  
Short Term ◽  
Relationship Analysis

In accounting and auditing, the concept of cultural relativism was promoted by Riahi-Belkaoui (1995). He developed a cultural relativism in accounting model based on a cognitive perspective view. This theory suggests that different cultural groups "create different cognitions or systems of knowledge for intracultural communications and/or intercultural communications" (Riahi-Belkaoui, 1995, p. 53). Differences in culture can be seen in terms of the value systems held by a culture. Of the values-based conceptions of culture, one of the most important and useful for empirical research was provided by Geert Hofstede (Patel, 2004). Hofstede (1980a) and Hofstede, et al. (2010) developed six cultural factors: (1) individualism versus collectivism; (2) large versus small power distance; (3) strong versus weak uncertainty avoidance; (4) masculinity versus femininity; (5) long-term versus short-term orientation; and (6) indulgence versus restraint. The long-term/short-term orientation was developed based on the concept of Confucian dynamism, which is closely related to the teachings of Confucius and can be interpreted as having a pragmatic future-oriented perspective rather than a conventional historical short-term point of view (Hofstede, et al., 2010). Meanwhile, the sixth dimension (indulgence versus restraint) was developed from the literature on "happiness research" (Hofstede, et al., 2010). These last two aspect are still not widely understood and are also not directly correlated to the topic of this study. Therefore, these dimension are excluded from the investigation. In addition, the first four Hofstede's taxonomy has been applied comprehensively in cross-cultural accounting research. According to Hofstede (1984), there is solid evidence that the four factors he proposes are universal, even though the original data they are based on were taken from the values scored by multinational corporation employees. Although the data can also be assumed to be up to date, according to Jones (2007, p. 7): …more research is needed to capture the shifting cultural maps which are influenced by, and influence, globalisation and technology, however this is difficult to achieve and may have temporal value. As a result the work of Hofstede will continue to have value now and into the future. This paper presents the conceptual framework based on the findings in the reviewed literature. In auditing, the influence of culture has been investigated widely in relation to audit and financial reporting judgments (Chan, et al., 2003; Haniffa & Cooke, 2002; Lin & Fraser, 2008), auditor independence (Agacer & Doupnik, 1991; Patel & Psaros, 2000; Stevenson, 2002), and ethical perception (Arnold, et al., 2007; Ge & Thomas, 2008; Smith & Hume, 2005). However, cultural research on particular aspects of audit quality perceptions has not been analysed closely, even though cultural values are likely to have a strong impact on perceptions of audit quality. Recognizing the effect of culture on perceived audit quality can make regulators aware of market expectation. As a result, they will be able to improve actual audit quality through the legal and accounting standards they set. In this study, the authors collect data from selected journal articles that mostly provide a comprehensive view of cultural values map and their impact on perceptions. Every journal has a different view. The author participates in comparing these sources of information to create a comprehensive framework. Thus, this study used content analysis both relationship analysis and conceptual analysis. The authors collect data from the theoretical concepts of cultural dimensions and relational relationships of that variable that influence audit quality. Key findings derived from the qualitative study confirmed that the differences in perceptions of the importance of audit quality factors in one country could be due to differences in cultural characteristics. For further consideration, it is necessary to develop a questionnaire instrument or a list of interview questions to measure each indicator of a framework that has been developed and tested as a reliable instrument. Keywords: culture; cultural values; perception; audit quality

scholarly journals Hofstede's Cultural Dimensions and Tourist Behaviors: A Review and Conceptual Framework

2011 ◽  
Vol 16 (31) ◽  
pp. 23-48 ◽  
Author(s):  
Lalita A. Manrai ◽  
◽  
Ajay K. Manrai ◽  
Keyword(s):  
Conceptual Framework ◽  
Cultural Values ◽  
Interactive Effect ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Cultural Dimension ◽  
Hofstede’S Cultural Dimensions ◽  
Travel Behaviors ◽  
Hofstede's Cultural Dimensions

This paper develops a conceptual framework for analyzing tourist behaviors and identifies three categories of behaviors based on the applications of Hofstede’s cultural dimensions and the processes underlying these influences. Our findings indicate that tourist behaviors in the Before-Travel, During-Travel, and After-Travel stages differ significantly in terms of the applicability and process through which Hofstede’s cultural dimensions operate. The results of our analysis suggest three categories of behavioral patterns, namely, “Social Interaction Driven Travel Behaviors,” (SID), “Risk Tendencies Driven Travel Behaviors,” (RTD), and “Collectivity Orientation Driven Travel Behaviors,” (COD). SID relates to the evaluation of travel experiences in the after-travel stage. The dominant cultural values associated with SID are Individualism/Collectivism, Masculinity/Femininity, and Power Distance. These three values act either independently or in pairs or all three together. RTD relates to the consumption of travel products in the during-travel stage, and COD relates to the formation of travel preferences in the before-travel stage. Individualism/Collectivism and Uncertainty Avoidance are associated with both RTD and COD. However, the underlying processes differ for these two categories of travel behaviors. In addition to their independent influences on travel behaviors, these two values associated with RTD and COD also have an interactive effect. For RTD, the Uncertainty Avoidance motive determines the Individualism/Collectivism outcome, whereas, for COD, the opposite is true: the Individualism/Collectivism determines the Uncertainty Avoidance outcome. The paper also discusses the application of a fifth cultural dimension, Confucian Dynamism (short-term versus long-term orientation), for the study of tourists’ behaviors.

A Cross-cultural Contrastive Analysis of Views on Friendship in Chinese and English Proverbs

2017 ◽  
Vol 7 (11) ◽  
pp. 1037
Author(s):  
Wenjun Zhong
Keyword(s):  
Power Distance ◽  
Cross Cultural ◽  
Cultural Dimensions ◽  
Contrastive Analysis ◽  
Human Relations ◽  
Short Term ◽  
Chinese And English

By applying a contrastive analysis, this paper aims at presenting the differences of the views on friendship between China and Americans reflected in proverbs about friendship and friends under the guidance of Cultural Dimensions Theory. Differences are found in the acceptance of the hierarchy in human relations, expectations of loyalty and long-term commitments from friends, and inclination of independence. Power distance dimension, individualism versus collectivism dimension and long-term versus short-term orientation dimension are exploited to account for the differences.

scholarly journals Relationships of Cultural Dimensions and Lactation Patterns

2020 ◽  
Author(s):  
Elham Alidadi Shamsabadi ◽  
Mitra Savabi-Esfahani ◽  
Ali Hashemianfar
Keyword(s):  
Exclusive Breastfeeding ◽  
Power Distance ◽  
Cross Sectional Study ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Cultural Dimension ◽  
Short Term ◽  
Cross Sectional ◽  
Significance Level

Abstract Background Proper nutrition is essential for infant growth and health. Exclusive breastfeeding is the best pattern for feeding infants in the first 6 months of life. On the other hand, lactation patterns may be influenced by cultural factors. The present study aimed to determine relationships of cultural dimensions and lactation patterns.Methods The present cross-sectional study was conducted on 452 mothers with 6-month and younger infants. Hofstede's cultural dimensions, Power Distance, Individualism vs. collectivism, Masculinity vs. Femininity, Uncertainty Avoidance, Long-Term vs. Short-Term Orientation, and Indulgence vs. Restraint were assessed using a self-administered structured questionnaire. Data was analyzed using descriptive and analytical tests (independent t-test, Eta, phi and Cramer coefficients) and SPSS 18 at a significance level of less than 0.05.Results In the masculinity-femininity dimension, the mean score of exclusive breastfeeding pattern was higher than the non-exclusive breastfeeding (3± 0.48, 2.48±0.50) and there were statistical significant differences between groups (P = 0.03). However, despite different mean scores of power distance, individualism-collectivism, uncertainty avoidance, long term- short term orientation, indulgence- restraint in different breastfeeding patterns, the differences were not statistically significant.Conclusions Masculinity-femininity as a cultural dimension was associated with lactation patterns, so that mothers with greater orientation towards masculinity had higher focus on gender roles of a woman such as breastfeeding and they had greater exclusive breastfeeding. Therefore, some cultural dimensions should be taken into consideration in training and counseling for maternal breastfeeding.

scholarly journals The relation of auditor tenure to audit quality: Empirical evidence from the German audit market

2013 ◽  
Vol 2 (1) ◽  
pp. 27-43 ◽  
Author(s):  
Patrick Krauß ◽  
Henning Zülch
Keyword(s):  
Audit Quality ◽  
The European Union ◽  
Short Term ◽  
Audit Firm ◽  
Audit Market ◽  
Auditor Tenure ◽  
Client Relationship ◽  
Mandatory Audit Firm Rotation

This study investigates whether and how the length of an auditor-client relationship affects audit quality. Using a sample of 1,071 firm observations of large listed companies for the sample period of 2005 to 2011, the study is one of the first to empirically analyze this auditing issue for the German audit market. The empirical results demonstrate that neither short term nor long term audit firm tenure seems to be a significant factor with regard to audit quality in Germany. In the wake of the ongoing discussion in the European Union regarding the optimal audit tenure length for the quality of the conducted statutory audits, our findings do not support the idea of a mandatory audit firm rotation rule.

scholarly journals Ageism Linked to Culture, Not Demographics: Evidence From an 8-Billion-Word Corpus Across 20 Countries

2020 ◽  
Author(s):  
Reuben Ng ◽  
Weizhong J Lim
Keyword(s):  
Cultural Values ◽  
Population Aging ◽  
Cultural Dimensions ◽  
Cultural Dimension ◽  
Old People ◽  
Development Indicators ◽  
Multiple Regression Models ◽  
Societal Level ◽  
World Development

Abstract Objectives Ageism has increased over 200 years and costs the U.S. health care system $63 billion a year. While scholars agree on the consequences of ageism, there are disagreements on whether it is related to the demographics of aging, or society’s cultural values. We test both hypotheses across 20 countries. Method To circumvent the sampling limitations of survey studies, we used an 8-billion-word corpus, identified 3 synonyms with the highest prevalence—aged, elderly, old people—and compiled the top 300 words (collocates) that were used most frequently with these synonyms for each of the 20 countries. The resulting 6,000 collocates were rated on an ageism scale by 2 raters to create an ageism score per country. Cultural dimension scores—Power Distance, Individualism, Masculinity, Uncertainty Avoidance, and Long-term Orientation—were taken from Hofstede, and demographics—size and speed of population aging—came from the World Development Indicators. Results Of the 20 countries, UK topped the ageism table, while Sri Lanka had the lowest ageism score. Multiple regression models showed that higher levels of masculinity and long-term orientation are associated with ageism, controlling for other cultural dimensions, demographics (size and speed of aging), and economics (GDP-per-capita). Discussion Our findings blunt the deterministic nature of ageism at the societal level. Demographics is only one side of the ageism coin, and the cultural side is equally, if not more important. This study lays the groundwork to tackle societal ageism—one of our generation’s most pernicious threats.

Examining relationships among cultural factors and expectations of CSR

2019 ◽  
Vol 23 (4) ◽  
pp. 427-443
Author(s):  
Minsoo Kim ◽  
Candace White ◽  
Chansouk Kim
Keyword(s):  
Cultural Values ◽  
Structural Equation ◽  
Statistical Tests ◽  
Cultural Factors ◽  
Cultural Dimensions ◽  
Equation Modeling ◽  
Content Type ◽  
Different Types ◽  
The Relationship

Purpose Studies have explored expectations of corporate social responsibility (CSR) among cultures, but findings are mixed. A more nuanced view of cultural dimensions rather than using Hofstede’s aggregate country scores can offer a stronger empirical foundation for studying the effects of culture. Based on two cultural dimensions and Carroll’s four-dimensional model of CSR, the purpose of this paper is to test the relationship between individualistic/collectivistic values and individuals’ expectations of different types of responsibilities (economic, legal, ethical and philanthropic), the relationship between long-term values and individuals’ expectations of different types of responsibilities and the degree of skepticism about CSR related to these values. Design/methodology/approach This study surveyed panel participants in two countries, South Korea (collectivistic and long term) and the USA (individualistic and short term), chosen because they are at extreme ends of the cultural values continuum. Multi-dimensional aspects of the cultural variables were tested in the samples rather than using national scores as proxy variables for culture. Data were quantitative and various statistical tests including structural equation modeling were used for analysis. Findings The findings show that horizontal collectivism and the planning dimension of long-term orientation are positively associated with CSR expectations, whereas the tradition dimension of long-term orientation is negatively associated with CSR expectations. In addition, vertical individualism is positively associated with skepticism toward CSR activities. Research limitations/implications The differences in types of individual-collectivism (horizontal and vertical) as well as the different aspects of long-term orientation had an effect on the results, pointing to the importance of exploring the nuances of the dimensions as well as the importance of testing them within the sample rather than using aggregated national scores. Originality/value Previous studies that used a proxy variable for culture assumed that collectivistic cultures have higher expectations for CSR. While empirically supporting the assumption of the relationship between cultural factors and CSR expectations at the individual level, the study found that people who view themselves as autonomous within a group but accept inequality within the group (vertical individualism) are more likely to be skeptical of CSR activities and suggests that skepticism about CSR may be more closely related to individual viewpoints or to particular contexts or particular corporations rather than to cultural factors, which has implications for international corporate communication.

Bridging Cultural Dimensions and Corporate Social Responsibility Communication

2019 ◽  
pp. 75-98
Keyword(s):  
Cultural Values ◽  
Online Communication ◽  
Cultural Dimensions ◽  
Cultural Perspective ◽  
Csr Communication ◽  
Csr Strategies ◽  
Marketing Organisation ◽  
Corporate Social ◽  
Practical Implications

The relation between culture and CSR communication has been explored often in several fields of study (e.g., international management, marketing, organisation, communication). In order to show the role played by culture as an antecedent of CSR, many academics focus on national and regional cultural differences in CSR communication. Furthermore, they highlight that cultural values have to be the basis on which businesses and CSR strategies are developed, as they allow organisations to arrange long-term sustainable relationships with all relevant stakeholders. Starting from these considerations, this chapter presents a literature review illustrating the different approaches that link CSR and CSR communication (and other related fields) to culture and cultural dimensions. The chapter briefly explores several sides of the argument, presenting theoretical and practical implications that arise while analysing the areas of ethics and sustainability in a cultural perspective. Finally, the chapter recommends areas for further discussion and research on the relation of culture and CSR from the perspective of online communication.

scholarly journals Cultural Value Dimensions and Ethnicity within Kenya

2015 ◽  
Vol 8 (12) ◽  
pp. 69 ◽  
Author(s):  
Christopher K. Ketter ◽  
Michael C. Arfsten
Keyword(s):  
Cultural Values ◽  
Cultural Differences ◽  
Ethnic Groups ◽  
Ethnic Differences ◽  
Cultural Dimensions ◽  
Cultural Value ◽  
Cultural Dimension ◽  
World Values Survey ◽  
Post Hoc

<p>The study compared the cultural values along the seven World Values Survey dimensions. Subjects were 811 males, age 18 to 35, proportionately representing the 11 largest ethnic groups in Kenya. The study extended research in cultural differences between ethnic identities within a country, supplemental to cultural differences between countries. Significant differences are found between the Kenyan ethnic groups on the dimensions of masculinity, uncertainty avoidance, indulgence vs. restraint, and long-term orientation. Post-hoc analyses differentiated between individual ethnic groups on the cultural dimensions. Implications for management are presented to acknowledge ethnic differences in world orientation based on cultural dimension differences of ethnicities within Kenya.</p><p><span style="font-size: 10px;"> </span></p><p> </p>

Gender Differences in Hofstede's Cultural Dimensions Among a Kuwaiti Sample

2016 ◽  
Vol 33 (S1) ◽  
pp. S503-S504 ◽  
Author(s):  
A. AlAnezi ◽  
B. Alansari
Keyword(s):  
Gender Differences ◽  
National Culture ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Cronbach’S Alpha ◽  
Short Term ◽  
Five Dimensions ◽  
Cronbach's Alpha

IntroductionHofstede's model of cultural dimensions has become the most widely accepted and most frequently cited model for cross-cultural research. His cultural dimensions included power distance index (PDI), individualism vs. collectivism (IDV), masculinity vs. femininity (MAS), uncertainty avoidance index (UAI), and long-term vs. short-term orientation (LTO).ObjectiveThe objective of this study is to explore gender related differences in the Hofstede's five dimensions of national culture for work-related values among a sample from Kuwait.MethodsThe participants were 540 first year secondary school Kuwaiti teachers (270 males: mean age = 28.95 ± 2.47; 270 females: mean age = 28.20 ± 2.04). The Arabic version of the Values Survey Module, VSM 08 was administered to participants. Data analysis include independent sample t-test was used to examine gender differences in Hofstede's five dimensions of national culture.ResultsInternal consistency was satisfactory for the Power Distance, Individualism vs. Collectivism, Masculinity vs. Femininity, Uncertainty Avoidance, and Long-term vs. Short-term Orientation subscales respectively (Cronbach's alpha = 0.82, 0.84, 0.90, 0.74, 0.87) for males and (Cronbach's alpha = 0.77, 0.90, 0.83, 0.80, 0.88) for females. The results revealed significant gender differences where the males obtained a higher score than females on individualism (t = 2.95, P < 0.002), and masculinity (t = 2.77, P < 0.005), while females obtained a higher score than males on power distance (t = 4.48, P < 0.000), and long-term orientation (t = 4.13, P < 0.000).ConclusionThese findings suggest that the gender differences exist for cultural dimensions, and provide insight on leadership characteristics.Disclosure of interestThe authors have not supplied their declaration of competing interest.

Influence of culture, price perception and mall promotions on Indian consumers’ commitment towards malls

2019 ◽  
Vol 47 (10) ◽  
pp. 1093-1124 ◽  
Author(s):  
Arpita Khare ◽  
Subhro Sarkar ◽  
Shivan Sanjay Patel
Keyword(s):  
Cultural Values ◽  
Structural Equation ◽  
Cultural Dimensions ◽  
Systematic Sampling ◽  
Target Price ◽  
Content Type ◽  
Value Consciousness ◽  
Varied Response ◽  
Promotional Strategies

Purpose The exponential growth of organised retail has led to competition among mall retailers with the use of promotions to increase traffic to the stores. The footfall in the malls is dependent on the sales generated by various retail stores located in the malls. The current research analyses the role of promotions used by the retailers located in Indian malls in improving consumers’ commitment towards the mall. The purpose of this paper is to examine the influence of culture, personality traits like value consciousness, price consciousness and coupon proneness, and promotions used by retailers in malls on consumers’ commitment towards the malls. Design/methodology/approach Eight malls from six cities were selected by popularity and footfall. Mall-intercept technique along with systematic sampling was used to collect data from 453 mall shoppers using a self-administered questionnaire. Structural equation modelling was used to analyse the data. Findings Retailer promotions were categorised under discounts, promotional offers and loyalty cards. The findings suggest that cultural values of long-term orientation and masculinity have an impact on consumers’ perceptions towards discounts, promotional offers and loyalty programmes. Different promotional strategies had varied responses from consumers. Practical implications Mall retailers can use the findings to design promotions according to the cultural values of masculinity and long-term orientation. Loyalty programmes can symbolise status and long-term relationship with retailer. Commitment towards retailers and consequently malls could be enhanced through discounts and promotional offers. Different promotional strategies can be used to target price-conscious consumers and increase footfall in the stores. The linkages between cultural dimensions and promotional techniques would be helpful in targeting different consumer groups by designing promotions which are in line with cultural values. Originality/value The research extends the existing literature on mall retailing by analysing the importance of cultural dimensions on sales promotions strategies used by retailers in malls. The study establishes that perceptions towards retailer promotions differ across cultures. Different promotions offered by retailers generate varied response from consumers across different cultures which would influence their commitment towards malls.

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