 Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-makingJeremy M. Vinson, Mary B. Curtis, Teresa L. Conover and Lawrence Chui Journal of International Accounting, Auditing and Taxation, 2020, vol. 41, issue C Abstract: Extending prior ethics frameworks, we conduct a cross-cultural survey to examine ethical decision-making and risk taking propensity in the United States (US) and the Middle East and North Africa (MENA). Although there is a significant body of research describing the ethical decision-making of individuals in the US, little is known regarding those in MENA. With increasing business and political involvement between the US and MENA, it is critical that we better understand whether the ethical decision-making of accountants differs between these regions. Additionally, we add to the examination of ethical decision-making by introducing risk taking propensity as an antecedent that is particularly relevant to the accounting domain. Keywords: Ethical decision-making; Culture; Middle East; MENA; Risk taking propensity; Path analysis (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:41:y:2020:i:c:s1061951820300513 DOI: 10.1016/j.intaccaudtax.2020.100350 Access Statistics for this article Journal of International Accounting, Auditing and Taxation is currently edited by R. Larson More articles in Journal of International Accounting, Auditing and Taxation from Elsevier |
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