Review of Accounting and Finance: Volume 1 Issue 3

Openness and Growth: Cross‐Sectional and Time‐Series Evidence

Georgios Karras

While various economic models predict that openness to international trade accelerates productivity and promotes economic growth and convergence, the empirical evidence (mostly…

Cross‐Cultural Differences in the Perceived Morality of Accounting Manipulations: The Effect of Acculturation

Jeffrey R. Cohen, Laurie W. Pant, David J. Sharp

In a world of increasingly global commerce, individual managers frequently migrate permanently to a new place of work. Over time, they acculturate—they learn and acquire the…

Do Culture and Cross‐Border Listings Influence Global Analysts Behavior and Disclosure Practices

Gordian A. Ndubizu

This paper examines the influence of culture, globalization and investor protection on the number of analysts following firms in each country. The extant literature shows that the…

The Influence of Accounting and Auditing on a Country's Economic Development

Mohammad J. Abdolmohammadi, Robert R. Tucker

Prior studies have identified several factors associated with economic growth including a country's: legal system, banking system, stock markets, and accounting standards. This…

Information Ethics: An investigation of different subcultures in a society

Abdulridha Alshawaf, Ajay Adhikari, Hao Zhang

This article highlights the importance and complexity of creating cultural assets (e.g. corporate norms, shared perceptions) in a global economy. We examine the relationship of…

Economic Freedom and Macroeconomic Determinants of Economic Growth: Cross‐Country Evidence

Fouad K. AINajjar

This study examines the cross‐sectional relationship between economic growth and variables suggested by the economic literature as affecting economic growth. The results show that…