Advances in International Accounting, Volume 18 (Advances in by J. Timothy Sale

By J. Timothy Sale

Advances in foreign Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a world viewpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment organizations, in addition to their impression at the schooling accountants around the world. Advances in foreign Accounting welcomes conventional and replacement methods, together with theoretical study, empirical learn, utilized learn, and cross-cultural reports.

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Fixed-term appointments for corporate directors? (1 ¼ yes; 0 ¼ no) 3. Existence of audit committee on the corporate board? (1 ¼ yes; 0 ¼ no) 4. Existence of nomination committee on the corporate board? (1 ¼ yes; 0 ¼ no) 5. Existence of compensation committee on the corporate board? 245 Table 3. Descriptive Statistics for Components of the POLICY Variablea. Component 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. a Policy Policy Policy Policy Policy Policy Policy Policy Policy Policy Policy Policy on on on on on on on on on on on on raising financial resources.

As a result of those differences, the cognitive structures and knowledge systems regarding the importance of accounting information disclosure are likely to differ between the nationality groupings of users of financial statements. To test this relationship, the following hypotheses are stated in their null form. The overall null hypothesis tested is: There is no significant difference between the perceptions of financial statement users of different nationalities regarding the importance of accounting information disclosure.

A similar view is shared by Cooke and Wallace (1990, p. 83): If accounting is determined by its environment, present efforts at international accounting harmonization will have to rely on the ability of national accounting bodies or governments to impose international accounting standards on their environments regardless of their desirability. It is to be noted that the nationalities of subjects surveyed here were all traditionally grouped under the British sphere of influence. Thus, the development of accounting and reporting practices in these countries have accordingly been influenced by the British accounting model (Walton, 1986).

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