This study, which focuses on accounting processes and especially the relationship between culture and fraud, attempts to propound the relationship between the cultural dimensions of the accounting professionals operating in Istanbul (Turkey) and the behavior of revealing fraud. The study attempts to demonstrate the degree of influence which the auditors are exposed in the event of ethical dilemma in two perspectives: firstly by examining the relationship between the factors that influence the auditors and the cultural dimensions, secondly by examining the relationship between the decisions to be made in the case of ethical dilemma and the cultural dimensions of the auditors. The results of the study conducted on independent auditors operating in Istanbul show that the dominant cultural dimension of auditors' cultural identities is the high power distance, taking into consideration the sampling. Nevertheless, it is seen that auditors have high cultural dimensions arising from avoidance of uncertainty, high collectivity and femininity. Despite the high level of avoidance of uncertainty, it was found that auditors' risk avoidance degree is moderately high, not substantially high. This can be explained by the high education level of the sampling group, their positions as top level managers and decision makers. Ethical sensitivity was found to be higher in women than men in the study. Conversely, it was determined that there is no relationship between cultural dimensions and revealing fraud, and there is a positively low strength, partial relationship between the factors that influence auditors in the case of an ethical dilemma and the risk taking attitude of the auditors.
Ethical decision making is a requirement and is a must for leaders in the local authorities to ensure
that actions will be taken in a proper way.Decision making is the starting point of an outcome; it could be good
or otherwise.Decision making by officers in a local authority is imperative;
The Relationship between Organizational Justice, Organizational Commitment an...inventionjournals
The current study examines primarily the relationship between organizational justice, organizational commitment, and intention to leave. Investigating if there are gender differences in their levels of organizational justice, organizational commitment and intention to leave the organization is the second objective of this study. Data were collected from 384 health employees of a private hospital in Turkey by related instruments. Consequently, OJ was measured using Niehoff and Moorman’s (1993) scale; Mowday, Steers and Porter’s (1979) scale to measure OB was used and INTL was measured using Bluedorn’s (1982) scale. The reliabilities of the survey instrument was assessed, frequency tests were employed, correlation, regression and independent t-test were made in order to evaluate the relationships between organizational justice, organizational commitment and intention to leave of health employees’. The findings of the study suggest important implications for management theory and practice. The results show that OJ is positively related to OB and negatively related to INTL. OB is negatively related to INTL. As predicted, gender has significant effect on OB, OJ, and INTL. Further, males appear to have a higher OJ and INTL perception, females tend to engage higher OC.
The role of community leaders in the civil society is greatly observed as an original experience that helps communities to change their attitudes toward pessimist fate. It does emphasise that cultivation of nations is available through social services and humanitarian programs. the spread of education around the globe offered great opportunities to leaders of the world to access sciences and technology systems at distance learning. The online education reflected the potential of empowerment in education, the social development and the necessity to adopt new life skills. Leadership here illustrates a map road of social justice and cultural intelligence that nurture a socio-political perception of decency and fairness
Ethical decision making is a requirement and is a must for leaders in the local authorities to ensure
that actions will be taken in a proper way.Decision making is the starting point of an outcome; it could be good
or otherwise.Decision making by officers in a local authority is imperative;
The Relationship between Organizational Justice, Organizational Commitment an...inventionjournals
The current study examines primarily the relationship between organizational justice, organizational commitment, and intention to leave. Investigating if there are gender differences in their levels of organizational justice, organizational commitment and intention to leave the organization is the second objective of this study. Data were collected from 384 health employees of a private hospital in Turkey by related instruments. Consequently, OJ was measured using Niehoff and Moorman’s (1993) scale; Mowday, Steers and Porter’s (1979) scale to measure OB was used and INTL was measured using Bluedorn’s (1982) scale. The reliabilities of the survey instrument was assessed, frequency tests were employed, correlation, regression and independent t-test were made in order to evaluate the relationships between organizational justice, organizational commitment and intention to leave of health employees’. The findings of the study suggest important implications for management theory and practice. The results show that OJ is positively related to OB and negatively related to INTL. OB is negatively related to INTL. As predicted, gender has significant effect on OB, OJ, and INTL. Further, males appear to have a higher OJ and INTL perception, females tend to engage higher OC.
The role of community leaders in the civil society is greatly observed as an original experience that helps communities to change their attitudes toward pessimist fate. It does emphasise that cultivation of nations is available through social services and humanitarian programs. the spread of education around the globe offered great opportunities to leaders of the world to access sciences and technology systems at distance learning. The online education reflected the potential of empowerment in education, the social development and the necessity to adopt new life skills. Leadership here illustrates a map road of social justice and cultural intelligence that nurture a socio-political perception of decency and fairness
The Ethical Practices Among Tourism Workers in The First and Second Congressi...YogeshIJTSRD
The study aimed to determine the significant difference between the profile and the ethical practices of tourism workers in the first and second congressional districts of Zamboanga del Norte as basis for a proposed intervention program. To find out the significant difference between the profile of tourism workers of first and second congressional districts of Zamboanga del Norte and their ethical practices. Data were collected from 110 respondents from various cities and municipalities police stations in Zamboanga del Norte using purposive sampling, frequency count percentage, weighted mean, chi square, and standardized Residual Analysis. On the other hand, based on the findings, the study established an intervention program for tourism workers in Zamboanga del Norte to maintain their practices of high ethical standards, and educational institutions may conduct appropriate pieces of training and programs on ethical principles. Furthermore, findings revealed that there was no significant difference when the demographic profile of tourism workers in the first and second congressional districts of Zamboanga del Norte and their ethical practices were analyzed, and no residual analysis of the study was discovered. Shaizilou B. Labadan | Leo C. Naparota "The Ethical Practices Among Tourism Workers in The First and Second Congressional Districts of Zamboanga Del Norte A Basis for Proposed Intervention Program for Local Tourism" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-3 , April 2021, URL: https://www.ijtsrd.com/papers/ijtsrd40061.pdf Paper URL: https://www.ijtsrd.com/management/management-development/40061/the-ethical-practices-among-tourism-workers-in-the-first-and-second-congressional-districts-of-zamboanga-del-norte-a-basis-for-proposed-intervention-program-for-local-tourism/shaizilou-b-labadan
LAST, FIRST_CMP9601B-8-12LAST, FIRST_CMP9601B-8-11.docxcroysierkathey
LAST, FIRST_CMP9601B-8-1 2
LAST, FIRST_CMP9601B-8-1 1
Create an Annotated Bibliography for Selected Topic
CMP-9601B Assignment # 1
Student Name
Professor
9 December 2019
Workforce diversity covers a wide range of areas including gender, age, ethnicity, and race. Many researchers have come up with studies that focus on various types of diversity in the workplace and their effects. Below is an annotated bibliography of past researches that were conducted on various elements of diversity in the financial service sector. Three of the articles talk about gender diversity in the banking sector, while one talks about how to improve workforce diversity in banks. The remaining article talks about the effects of workforce diversity on employee performance.
García-Meca, E., García-Sánchez, I., & Martínez-Ferrero, J. (2015). Board diversity and its effects on bank performance: An international analysis. Journal Of Banking & Finance, 53, 202-214. doi: 10.1016/j.jbankfin.2014.12.002
This article shows the effects of board diversity, gender, and nationality, on the performance of the bank. This study focused on the board because they play a vital role in steering the performance of the bank. This research was built on two hypotheses; that gender diversity does not affect the performance of the bank and that the board nationality diversity does not affect the performance of the bank. To test this, 159 banks from nine different countries were put under observation between 2004 and 2010. Out of this research, 877 observations were recorded. Throughout this period, the characteristics of the board members were noted from the Spencer & Stuart Board Index databases. On the other hand, data and information used to measure performance were derived from the Compustat database.
The results of this study suggested that the type of diversity may have different effects on the bank’s performance. Specifically, it suggested that nationality diversity in the board had negative effects on the bank's performance, while on the other hand gender diversity proved to have positive effects on the work performed. This research study is very useful to financial institutions especially when it comes to the appointment of board members while ensuring diversity.
Thanh Tu, T., Huu Loi, H., & Hoang Yen, T. (2019). Relationship between Gender Diversity on Boards and Firm’s Performance - Case Study about ASEAN Banking Sector. Doi: 10.5430/ijfr.v6n2p150
This is a study that aims to get the relationship between gender diversity in the board of management and directors, and job performance in the banking industry. The study focused on the ASEAN banking system, which consists of countries with growing development but low rates of gender diversity. The study incorporated a literature review from past researches and afterward a research process that they conducted. The methodology involved a sample of 100 banks from 4 countries, in a period of 4 years. Informatio ...
social psychology research papers in London, UK.pdfkellysmith617941
Popular scientific research on human emotions, ideas, beliefs, intentions, sentiments, and aspirations is called social psychology. Studying leadership, social pressure, nonverbal communication, obedience, persuasion, and the bystander effect are among the subjects required of students who elect this course.
Cultural Identity Paper Grading CriteriaInstructions as in SyllaOllieShoresna
Cultural Identity Paper Grading Criteria
Instructions as in Syllabus: You will be required to write a paper exploring your own cultural development over your lifespan. You will need to discuss at least 6 course terms and clearly connect them to your culture. The paper will require you to reflect upon your own life experience by identifying shared experiences, rites and rituals, personal beliefs, intergenerational patterns,nationality, race and ethnicity (just to name a few!), which influence your culture. Feel free to add “creative” elements to your typed paper, such as visual elements, traditional recipes, clipart, pictures, collages, and/or brochures representative of your personal cultural identity.
6 Cultural Themes/Terms Defined and Connected to Thoroughly (E.g., Social norms, ethnicity, values, traditions, language, cultural context, etc).
Word for this project would be 2000 words
Note: I am Vietnamese (Was born in Vietnam). Asian Culture. Male 25 years old. Currently living in United States (Move to live in United States for 2 years so far).
In Line and Out of the Box: How Ethical Leaders Help Offset the
Negative Effect of Morality on Creativity
Xin Liu
Renmin University of China
Hui Liao and Rellie Derfler-Rozin
University of Maryland, College Park
Xiaoming Zheng
Tsinghua University
Elijah X. M. Wee
University of Washington
Feng Qiu
University of Oregon
Utilizing role theory, we investigate the potential negative relationship between employees’ moral
ownership and their creativity, and the mitigating effect of ethical leadership in this relationship. We
argue that employees higher on moral ownership are likely to take more moral role responsibility to
ensure the ethical nature of their own actions and their environment, inadvertently resulting in them being
less able to think outside of the box and to be creative at work. However, we propose that ethical leaders
can relieve these employees from such moral agent role, allowing them to be creative while staying
moral. We adopt a multimethod approach and test our predictions in 2 field studies (1 dyadic-based from
the United States and 1 team-based from China) and 2 experimental studies (1 scenario-based and 1
team-based laboratory study). The results across these studies showed: (a) employee moral ownership is
negatively related to employee creativity, and (b) ethical leadership moderates this relationship such that
the negative association is mitigated when ethical leadership is high rather than low. Moreover, the
team-based laboratory study demonstrated that moral responsibility relief mediated the buffering effect
of ethical leadership. We discuss implications for role theory, ethicality, creativity, and leadership at
work.
Keywords: morality, creativity, ethical leadership, role theory, multimethod approach
Employee creativity, defined as the development of novel and
useful ideas (Amabile, 1983, 1996; George, 2007), is generally
considered as the driving force behind ...
Last week...To examine memory and learning processesTo revie.docxsmile790243
Last week...
To examine memory and learning processes
To review the application of the understanding of memory and learning for marketing purposes
Karolos Papadas
1
This week
To review the demands of the assignment brief
To identify potential themes which may be explored in the discussion
To identify relevant theories to assist in explaining pro-environmental behaviour
To examine journal articles and their contribution to the analysis of pro-environmental consumption
Karolos Papadas
Getting started
Using theories of consumer behaviour discuss and analyse how cultural values and social class influence pro-environmental consumption.
Karolos Papadas
Getting started…
Imagine these are the first journal articles you came across during your research for your assignment:
What do you learn from each abstract?
What key concepts will you need to investigate further?
Karolos Papadas
Our study reveals the following conclusions: First, in the Netherlands and the United States, environmental values are linked with altruistic values that are perceived as being contrary to traditional values. In Japan, Bangkok, and Manila, environmental values are linked with both traditional and altruistic values. Second, environmental values are contrary to egoistic and progressive values in all surveyed countries. Third, factors encouraging environmental actions differ by country and by type of actions.
Aoyagi-Usui, M. (2003) Pro-environmental Attitudes and Behaviours: An International Comparison Human Ecology Review, Vol. 10, No. 1, pp.23-31.
Karolos Papadas
We surveyed business students in the United States and Chile to compare three theories of pro-environmental behaviour. We examined Ajzen and Fishbein’s Theory of Reasoned Action, Schwartz’s Norm Activation Theory, and the Values-Beliefs-Norms Theory created by Stern, Dietz, Abel, Guagnano, and Kalof. We produced reliable measures for both samples. Each theory explained a significant amount of the variance in behavioural intention, although no theory clearly dominated for either the United States or Chile. However, among the variables included among these theories, the norms variable consistently produced the strongest relationship with behavioural intention.
Cordano, M. et al. (2011) A Cross-Cultural Assessment of Three Theories of Pro Environmental Behaviour: A Comparison Between Business Students of Chile and the United States Environment and Behavior 43 (5) pp.634-657.
Karolos Papadas
This paper presents the results of a cross-national study into the ecologically conscious consumer behaviour of senior consumers (aged 50+ mean age 64 years) in the UK, Germany, Japan, and Hungary. Findings suggest that there are segments of older consumers in all countries under study who demonstrate ecologically conscious consumer behaviour. The study is the first of its kind to measure actual ecologically conscious consumer behaviour in the senior market across different nations.
Sudbury-Riley, L. et al. (2012) A cro ...
The Influence of External Locus of Control, Machiavellian-Nature, and Work Et...AJHSSR Journal
ABSTRACT: Indonesian Corruption Watch (ICW) released findings from 2005-2017, there were at least 6
bribery cases involving 23 BPK auditors. A total of 4 bribery cases related to obtaining BPK's opinion on
financial audit reports, 1 bribery case to change BPK findings, and 1 bribery case to rule out suspicious BPK
findings. In 2019 there was a case where BPK member Rizal Djalil became a suspect in a bribery case related to
a drinking water system development project at the Ministry of Public Works and Public Housing.The purpose
of this research is to test and obtain empirical evidence of external Locus of Control, Machiavellian-nature and
Work Ethic on Dysfunctional Behavior of the Indonesian Supreme Audit Board, Bali Province representative.
This research was conducted at the office of Bali Province representative of the Audit Board of The Republic of
Indonesia with the criteria used, namely the examiner's functional position as a sample. The collection of data in
this study used a questionnaire which was distributed directly to the respondents. Therefore, the samples
obtained amounted to 45 samples. Statistical testing was carried out using the SPSS application. The results of
this study indicate that external locus of control, Machiavellian-nature, and work ethicsimultaneously influence
the dysfunctional behavior. The results of the quantitative data show that the examiner who has an external
locus of control with higher intensity will have a greater tendency to behave dysfunctionally. In Machiavellian,
the higher the Machiavellian nature possessed by the examiner, the higher the tendency to perform
dysfunctional actions. Whereas in the work ethic the higher the examiner's commitment to his duties, the lower
the tendency to engage in dysfunctional behavior.
KEYWORDS: External Locus of control, Machiavellian-nature, Work ethics, Disfungsional-behavior
Hybrid optimization of pumped hydro system and solar- Engr. Abdul-Azeez.pdffxintegritypublishin
Advancements in technology unveil a myriad of electrical and electronic breakthroughs geared towards efficiently harnessing limited resources to meet human energy demands. The optimization of hybrid solar PV panels and pumped hydro energy supply systems plays a pivotal role in utilizing natural resources effectively. This initiative not only benefits humanity but also fosters environmental sustainability. The study investigated the design optimization of these hybrid systems, focusing on understanding solar radiation patterns, identifying geographical influences on solar radiation, formulating a mathematical model for system optimization, and determining the optimal configuration of PV panels and pumped hydro storage. Through a comparative analysis approach and eight weeks of data collection, the study addressed key research questions related to solar radiation patterns and optimal system design. The findings highlighted regions with heightened solar radiation levels, showcasing substantial potential for power generation and emphasizing the system's efficiency. Optimizing system design significantly boosted power generation, promoted renewable energy utilization, and enhanced energy storage capacity. The study underscored the benefits of optimizing hybrid solar PV panels and pumped hydro energy supply systems for sustainable energy usage. Optimizing the design of solar PV panels and pumped hydro energy supply systems as examined across diverse climatic conditions in a developing country, not only enhances power generation but also improves the integration of renewable energy sources and boosts energy storage capacities, particularly beneficial for less economically prosperous regions. Additionally, the study provides valuable insights for advancing energy research in economically viable areas. Recommendations included conducting site-specific assessments, utilizing advanced modeling tools, implementing regular maintenance protocols, and enhancing communication among system components.
More Related Content
Similar to An Empirical Study to Determine the Relationship between Revealing Accounting Fraud and Culture
The Ethical Practices Among Tourism Workers in The First and Second Congressi...YogeshIJTSRD
The study aimed to determine the significant difference between the profile and the ethical practices of tourism workers in the first and second congressional districts of Zamboanga del Norte as basis for a proposed intervention program. To find out the significant difference between the profile of tourism workers of first and second congressional districts of Zamboanga del Norte and their ethical practices. Data were collected from 110 respondents from various cities and municipalities police stations in Zamboanga del Norte using purposive sampling, frequency count percentage, weighted mean, chi square, and standardized Residual Analysis. On the other hand, based on the findings, the study established an intervention program for tourism workers in Zamboanga del Norte to maintain their practices of high ethical standards, and educational institutions may conduct appropriate pieces of training and programs on ethical principles. Furthermore, findings revealed that there was no significant difference when the demographic profile of tourism workers in the first and second congressional districts of Zamboanga del Norte and their ethical practices were analyzed, and no residual analysis of the study was discovered. Shaizilou B. Labadan | Leo C. Naparota "The Ethical Practices Among Tourism Workers in The First and Second Congressional Districts of Zamboanga Del Norte A Basis for Proposed Intervention Program for Local Tourism" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-3 , April 2021, URL: https://www.ijtsrd.com/papers/ijtsrd40061.pdf Paper URL: https://www.ijtsrd.com/management/management-development/40061/the-ethical-practices-among-tourism-workers-in-the-first-and-second-congressional-districts-of-zamboanga-del-norte-a-basis-for-proposed-intervention-program-for-local-tourism/shaizilou-b-labadan
LAST, FIRST_CMP9601B-8-12LAST, FIRST_CMP9601B-8-11.docxcroysierkathey
LAST, FIRST_CMP9601B-8-1 2
LAST, FIRST_CMP9601B-8-1 1
Create an Annotated Bibliography for Selected Topic
CMP-9601B Assignment # 1
Student Name
Professor
9 December 2019
Workforce diversity covers a wide range of areas including gender, age, ethnicity, and race. Many researchers have come up with studies that focus on various types of diversity in the workplace and their effects. Below is an annotated bibliography of past researches that were conducted on various elements of diversity in the financial service sector. Three of the articles talk about gender diversity in the banking sector, while one talks about how to improve workforce diversity in banks. The remaining article talks about the effects of workforce diversity on employee performance.
García-Meca, E., García-Sánchez, I., & Martínez-Ferrero, J. (2015). Board diversity and its effects on bank performance: An international analysis. Journal Of Banking & Finance, 53, 202-214. doi: 10.1016/j.jbankfin.2014.12.002
This article shows the effects of board diversity, gender, and nationality, on the performance of the bank. This study focused on the board because they play a vital role in steering the performance of the bank. This research was built on two hypotheses; that gender diversity does not affect the performance of the bank and that the board nationality diversity does not affect the performance of the bank. To test this, 159 banks from nine different countries were put under observation between 2004 and 2010. Out of this research, 877 observations were recorded. Throughout this period, the characteristics of the board members were noted from the Spencer & Stuart Board Index databases. On the other hand, data and information used to measure performance were derived from the Compustat database.
The results of this study suggested that the type of diversity may have different effects on the bank’s performance. Specifically, it suggested that nationality diversity in the board had negative effects on the bank's performance, while on the other hand gender diversity proved to have positive effects on the work performed. This research study is very useful to financial institutions especially when it comes to the appointment of board members while ensuring diversity.
Thanh Tu, T., Huu Loi, H., & Hoang Yen, T. (2019). Relationship between Gender Diversity on Boards and Firm’s Performance - Case Study about ASEAN Banking Sector. Doi: 10.5430/ijfr.v6n2p150
This is a study that aims to get the relationship between gender diversity in the board of management and directors, and job performance in the banking industry. The study focused on the ASEAN banking system, which consists of countries with growing development but low rates of gender diversity. The study incorporated a literature review from past researches and afterward a research process that they conducted. The methodology involved a sample of 100 banks from 4 countries, in a period of 4 years. Informatio ...
social psychology research papers in London, UK.pdfkellysmith617941
Popular scientific research on human emotions, ideas, beliefs, intentions, sentiments, and aspirations is called social psychology. Studying leadership, social pressure, nonverbal communication, obedience, persuasion, and the bystander effect are among the subjects required of students who elect this course.
Cultural Identity Paper Grading CriteriaInstructions as in SyllaOllieShoresna
Cultural Identity Paper Grading Criteria
Instructions as in Syllabus: You will be required to write a paper exploring your own cultural development over your lifespan. You will need to discuss at least 6 course terms and clearly connect them to your culture. The paper will require you to reflect upon your own life experience by identifying shared experiences, rites and rituals, personal beliefs, intergenerational patterns,nationality, race and ethnicity (just to name a few!), which influence your culture. Feel free to add “creative” elements to your typed paper, such as visual elements, traditional recipes, clipart, pictures, collages, and/or brochures representative of your personal cultural identity.
6 Cultural Themes/Terms Defined and Connected to Thoroughly (E.g., Social norms, ethnicity, values, traditions, language, cultural context, etc).
Word for this project would be 2000 words
Note: I am Vietnamese (Was born in Vietnam). Asian Culture. Male 25 years old. Currently living in United States (Move to live in United States for 2 years so far).
In Line and Out of the Box: How Ethical Leaders Help Offset the
Negative Effect of Morality on Creativity
Xin Liu
Renmin University of China
Hui Liao and Rellie Derfler-Rozin
University of Maryland, College Park
Xiaoming Zheng
Tsinghua University
Elijah X. M. Wee
University of Washington
Feng Qiu
University of Oregon
Utilizing role theory, we investigate the potential negative relationship between employees’ moral
ownership and their creativity, and the mitigating effect of ethical leadership in this relationship. We
argue that employees higher on moral ownership are likely to take more moral role responsibility to
ensure the ethical nature of their own actions and their environment, inadvertently resulting in them being
less able to think outside of the box and to be creative at work. However, we propose that ethical leaders
can relieve these employees from such moral agent role, allowing them to be creative while staying
moral. We adopt a multimethod approach and test our predictions in 2 field studies (1 dyadic-based from
the United States and 1 team-based from China) and 2 experimental studies (1 scenario-based and 1
team-based laboratory study). The results across these studies showed: (a) employee moral ownership is
negatively related to employee creativity, and (b) ethical leadership moderates this relationship such that
the negative association is mitigated when ethical leadership is high rather than low. Moreover, the
team-based laboratory study demonstrated that moral responsibility relief mediated the buffering effect
of ethical leadership. We discuss implications for role theory, ethicality, creativity, and leadership at
work.
Keywords: morality, creativity, ethical leadership, role theory, multimethod approach
Employee creativity, defined as the development of novel and
useful ideas (Amabile, 1983, 1996; George, 2007), is generally
considered as the driving force behind ...
Last week...To examine memory and learning processesTo revie.docxsmile790243
Last week...
To examine memory and learning processes
To review the application of the understanding of memory and learning for marketing purposes
Karolos Papadas
1
This week
To review the demands of the assignment brief
To identify potential themes which may be explored in the discussion
To identify relevant theories to assist in explaining pro-environmental behaviour
To examine journal articles and their contribution to the analysis of pro-environmental consumption
Karolos Papadas
Getting started
Using theories of consumer behaviour discuss and analyse how cultural values and social class influence pro-environmental consumption.
Karolos Papadas
Getting started…
Imagine these are the first journal articles you came across during your research for your assignment:
What do you learn from each abstract?
What key concepts will you need to investigate further?
Karolos Papadas
Our study reveals the following conclusions: First, in the Netherlands and the United States, environmental values are linked with altruistic values that are perceived as being contrary to traditional values. In Japan, Bangkok, and Manila, environmental values are linked with both traditional and altruistic values. Second, environmental values are contrary to egoistic and progressive values in all surveyed countries. Third, factors encouraging environmental actions differ by country and by type of actions.
Aoyagi-Usui, M. (2003) Pro-environmental Attitudes and Behaviours: An International Comparison Human Ecology Review, Vol. 10, No. 1, pp.23-31.
Karolos Papadas
We surveyed business students in the United States and Chile to compare three theories of pro-environmental behaviour. We examined Ajzen and Fishbein’s Theory of Reasoned Action, Schwartz’s Norm Activation Theory, and the Values-Beliefs-Norms Theory created by Stern, Dietz, Abel, Guagnano, and Kalof. We produced reliable measures for both samples. Each theory explained a significant amount of the variance in behavioural intention, although no theory clearly dominated for either the United States or Chile. However, among the variables included among these theories, the norms variable consistently produced the strongest relationship with behavioural intention.
Cordano, M. et al. (2011) A Cross-Cultural Assessment of Three Theories of Pro Environmental Behaviour: A Comparison Between Business Students of Chile and the United States Environment and Behavior 43 (5) pp.634-657.
Karolos Papadas
This paper presents the results of a cross-national study into the ecologically conscious consumer behaviour of senior consumers (aged 50+ mean age 64 years) in the UK, Germany, Japan, and Hungary. Findings suggest that there are segments of older consumers in all countries under study who demonstrate ecologically conscious consumer behaviour. The study is the first of its kind to measure actual ecologically conscious consumer behaviour in the senior market across different nations.
Sudbury-Riley, L. et al. (2012) A cro ...
The Influence of External Locus of Control, Machiavellian-Nature, and Work Et...AJHSSR Journal
ABSTRACT: Indonesian Corruption Watch (ICW) released findings from 2005-2017, there were at least 6
bribery cases involving 23 BPK auditors. A total of 4 bribery cases related to obtaining BPK's opinion on
financial audit reports, 1 bribery case to change BPK findings, and 1 bribery case to rule out suspicious BPK
findings. In 2019 there was a case where BPK member Rizal Djalil became a suspect in a bribery case related to
a drinking water system development project at the Ministry of Public Works and Public Housing.The purpose
of this research is to test and obtain empirical evidence of external Locus of Control, Machiavellian-nature and
Work Ethic on Dysfunctional Behavior of the Indonesian Supreme Audit Board, Bali Province representative.
This research was conducted at the office of Bali Province representative of the Audit Board of The Republic of
Indonesia with the criteria used, namely the examiner's functional position as a sample. The collection of data in
this study used a questionnaire which was distributed directly to the respondents. Therefore, the samples
obtained amounted to 45 samples. Statistical testing was carried out using the SPSS application. The results of
this study indicate that external locus of control, Machiavellian-nature, and work ethicsimultaneously influence
the dysfunctional behavior. The results of the quantitative data show that the examiner who has an external
locus of control with higher intensity will have a greater tendency to behave dysfunctionally. In Machiavellian,
the higher the Machiavellian nature possessed by the examiner, the higher the tendency to perform
dysfunctional actions. Whereas in the work ethic the higher the examiner's commitment to his duties, the lower
the tendency to engage in dysfunctional behavior.
KEYWORDS: External Locus of control, Machiavellian-nature, Work ethics, Disfungsional-behavior
Hybrid optimization of pumped hydro system and solar- Engr. Abdul-Azeez.pdffxintegritypublishin
Advancements in technology unveil a myriad of electrical and electronic breakthroughs geared towards efficiently harnessing limited resources to meet human energy demands. The optimization of hybrid solar PV panels and pumped hydro energy supply systems plays a pivotal role in utilizing natural resources effectively. This initiative not only benefits humanity but also fosters environmental sustainability. The study investigated the design optimization of these hybrid systems, focusing on understanding solar radiation patterns, identifying geographical influences on solar radiation, formulating a mathematical model for system optimization, and determining the optimal configuration of PV panels and pumped hydro storage. Through a comparative analysis approach and eight weeks of data collection, the study addressed key research questions related to solar radiation patterns and optimal system design. The findings highlighted regions with heightened solar radiation levels, showcasing substantial potential for power generation and emphasizing the system's efficiency. Optimizing system design significantly boosted power generation, promoted renewable energy utilization, and enhanced energy storage capacity. The study underscored the benefits of optimizing hybrid solar PV panels and pumped hydro energy supply systems for sustainable energy usage. Optimizing the design of solar PV panels and pumped hydro energy supply systems as examined across diverse climatic conditions in a developing country, not only enhances power generation but also improves the integration of renewable energy sources and boosts energy storage capacities, particularly beneficial for less economically prosperous regions. Additionally, the study provides valuable insights for advancing energy research in economically viable areas. Recommendations included conducting site-specific assessments, utilizing advanced modeling tools, implementing regular maintenance protocols, and enhancing communication among system components.
Using recycled concrete aggregates (RCA) for pavements is crucial to achieving sustainability. Implementing RCA for new pavement can minimize carbon footprint, conserve natural resources, reduce harmful emissions, and lower life cycle costs. Compared to natural aggregate (NA), RCA pavement has fewer comprehensive studies and sustainability assessments.
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Three-day training on academic research focuses on analytical tools at United Technical College, supported by the University Grant Commission, Nepal. 24-26 May 2024
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This presentation explores the concept of inductive bias in machine learning. It explains how algorithms come with built-in assumptions and preferences that guide the learning process. You'll learn about the different types of inductive bias and how they can impact the performance and generalizability of machine learning models.
The presentation also covers the positive and negative aspects of inductive bias, along with strategies for mitigating potential drawbacks. We'll explore examples of how bias manifests in algorithms like neural networks and decision trees.
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An Empirical Study to Determine the Relationship between Revealing Accounting Fraud and Culture
1. International Journal of Business and Management Invention
ISSN (Online): 2319 – 8028, ISSN (Print): 2319 – 801X
www.ijbmi.org || Volume 6 Issue 5 || May. 2017 || PP—62-72
www.ijbmi.org 62 | Page
An Empirical Study to Determine the Relationship between
Revealing Accounting Fraud and Culture1
Gülgün Erkan, Assistant Professor1
, Fulya Temel, Graduate Student2
1
(Business Administration, Çanakkale Onsekiz Mart University, Turkey)
2
(Business Administration, Çanakkale Onsekiz Mart University, Turkey)
Abstract : This study, which focuses on accounting processes and especially the relationship between culture
and fraud, attempts to propound the relationship between the cultural dimensions of the accounting
professionals operating in Istanbul (Turkey) and the behavior of revealing fraud. The study attempts to
demonstrate the degree of influence which the auditors are exposed in the event of ethical dilemma in two
perspectives: firstly by examining the relationship between the factors that influence the auditors and the
cultural dimensions, secondly by examining the relationship between the decisions to be made in the case of
ethical dilemma and the cultural dimensions of the auditors. The results of the study conducted on independent
auditors operating in Istanbul show that the dominant cultural dimension of auditors' cultural identities is the
high power distance, taking into consideration the sampling. Nevertheless, it is seen that auditors have high
cultural dimensions arising from avoidance of uncertainty, high collectivity and femininity. Despite the high
level of avoidance of uncertainty, it was found that auditors' risk avoidance degree is moderately high, not
substantially high. This can be explained by the high education level of the sampling group, their positions as
top level managers and decision makers. Ethical sensitivity was found to be higher in women than men in the
study. Conversely, it was determined that there is no relationship between cultural dimensions and revealing
fraud, and there is a positively low strength, partial relationship between the factors that influence auditors in
the case of an ethical dilemma and the risk taking attitude of the auditors.
Keywords: Fraud, Culture, Audit, Ethical Decision Making and Culture Relationship.
I. INTRODUCTION
Accounting fraud is a major problem in a society like in all fields. Accounting fraud can largely affect
not only departments and businesses, but also state economies from time to time. As it is the case, businesses
and countries make changes and regulations to the system, taking precautions to prevent accounting fraud.
The importance of prevention and revealing accounting fraud is undeniable. However, with the purpose
of taking more proactive measures, it is important to determine why and by whom the fraud is committed, the
conditions affecting the individual at the stage of revealing, in which societies, in which cultures and among
which personality type fraud is common. One of the determinants of human behavior is the culture of the society
where one is born and raised. A person bears traces of the society’s culture and the personality is shaped
accordingly. Therefore, it is possible to see the effect of the culture in most of the decisions taken by the
individual. The purpose of this study; is to determine whether the decision makers in accounting are affected by
their culture during the time when fraud is revealed. In this context, a survey was conducted on independent
auditors operating in Istanbul.
II. THE ROLE OF CULTURE IN ETHICAL DECISION MAKING
It was proven with the studies conducted that culture is among the main causes of the behaviors and
decisions taken by an individual during their life, furthermore it also influences ethical decision making.
Srnka [1] demonstrates in the study conducted on the marketing ethics that culture is influential on the
moral decisions made by marketers. Dehghani et al. [2], in the study conducted between Iran and the United
States, researches the divergence of preferences among cultures and sets forth the theory that these preferences
are closely related to culture. Mustamil [3] conducted a study on the Malaysian managers in his doctoral
dissertation where he researched the effect of culture and ethical ideology on the ethical decision making
process of managers. Mustamil’s [3] findings reveal the role of culture as the pioneer of the individual’s moral
ideology. Okpara [4] demonstrates that culture has important influence on managers’ ethical attitudes as a result
of the study conducted on 351 executives in Nigeria, which examines the relationship between culture and the
1
This paper is a revised version of Fulya Temel’s master’s thesis titled “An Emprical Study To Determine The
Relationship Between Revealing Accounting Fraud And Culture”
2. An Emprical Study To Determine The Relationship Between Revealing Accounting Fraud And Culture
www.ijbmi.org 63 | Page
managers’ attitude toward business ethics. Okpara [4] discusses his research within the framework of the
Hofstede’s cultural dimensions. Zheng et al. [5] conducted their research, which examines the influence of
culture on ethical decision making, in United States and China. Zheng et al. [5] set forth in their study, which is
conducted on 181 participants by establishing 20 ethical scenarios, that cultural differences affect decisions
regarding ethical issues. In the study that discusses the effect of culture on the ethical decision making process;
Mustamil and Quaddus [6] reveal that collectivism, one of the cultural dimensions of Hofstede, is influential on
the moral decision making process. In the same study, it was demonstrated that the effect of power distance on
ethical decision making is insignificant.
III. THE STUDIES CONDUCTED ON THE RELATIONSHIP BETWEEN
CULTURE AND ETHICAL DECISION MAKING IN ACCOUNTING
Roxas and Stonebeck [7] investigated the effect of culture on the ethical decision making process in their
study titled; “An investigation of the ethical decision-making process across varying cultures”. In this study,
Roxas and Stonebeck [7] focused on the following questions;
Do perceptions change in the case of ethical dilemma in various cultures?
Do these cultures prefer different types of action?
Do cultures cause the accountants to have different responding perceptions?
Three dimensions of ethical decision making are discussed in the study (dilemma, action, results). At the
end of the study, the auditors from different cultures gave different responses regarding ethical decisions. Tsui
and Windsor [8] examine the differences between the auditors in Australia and China on ethical reasoning. Tsui
and Windstor [8], as a result of their study, reveal that there is a difference regarding ethical reasoning scores
between two countries and this difference is due to four cultural dimensions of Hofstede. Chan et al. [9] show
the effect of Hofstede’s individualism and power distance dimensions on the accounting faults’ size in 80
foreign businesses with different cultures in China, in their study which sets forth the effect of culture on
accounting faults detected during audits. This study sets a frame for evaluation of the mistaken statements from
a cultural perspective for the auditors. Parboteeah et al. [10] researched the cultural effects in Japan and USA on
ethical climates in accounting organizations. In this study, Parboteeah et al. [10] claim that national cultural
differences will lead to different ethical climates. As a result of the study; it was concluded that national culture
was partially influential on the ethical climate, although the accounting culture and institutional powers (rules,
regulations etc.) have a stronger influence. Parboteeah et al. [10] stresses that accounting institutional rules and
regulations cause differences in ethical climates. Sweeney et al. [11] investigated the effect of organizations and
specific demographic variables in Ireland and the United States on perceived ethical cultures and intentional
behavior in auditors. As a result of the study, participants from the United States show that they have higher
ethical considerations than Irish participants and fewer intentions about unethical actions. In their study, Ho and
Lin [12] focus on differences among cultures in ethical decision making on future accountants from different
cultures. In the study conducted on graduates and undergraduates in the USA and Taiwan; significant
differences were observed in ethical awareness, ethical development and ethical intentions. Curtis et al. [13]
examines the influence of culture on ethical decision-making on accounting students from four countries. As a
result of the research, it is propounded that justice perceptions, power range perceptions and gender are related
to ethical decision making in China, Japan, Mexico and the USA.
Table 1. The Literature Regarding the Culture and Ethical Decision Making in Accounting
Author and
Research Year
Method Sampling Research Results
Roxas and
Stonebeck [7]
Multivariate analysis of
variance (Manova), Anova
Accounting Students
(USA, Canada, Australia,
Philippines, Thailand, Germany,
Moldova, Ukraine, China)
The culture is influential on ethical decision
making.
Chan et. al. [9] Regression Analysis Accountants working in
companies with different cultures
in China
Power distance and individualism have a direct
impact on the magnitude of accounting errors.
Parboteeah et. al.
[10]
Factor Analysis
Analysis of Covariance
(ANCOVA)
Members of accounting firms
operating in America and Japan
There is a partial relationship between the
ethical climate and the national culture, the
accounting culture and institutional forces have
more impact on the ethical climate.
Sweeney et. al.
[11]
Pearson Correlation
Analysis, Regression
Analysis, Manova Analysis,
Factor Analysis
Auditors operating in Ireland and
the USA
There is aneffect of administrative pressure on
unethical behavior. Participants in the USA have
a higher ethical rating than Irish participants.
Ho and Lin [12] ANCOVA Analysis,
Regression Analysis
Undergraduate and graduate
accounting students in USA and
Taiwan
There is significant difference in the students
from the USA and Taiwan with respect to
ethical intention, the development of ethical
judgments and the ethical awareness of
3. An Emprical Study To Determine The Relationship Between Revealing Accounting Fraud And Culture
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accounting ethics.
Curtis et. al. [13] Discriminate Analysis,
Univariate Regression
Analysis
Accounting students in China,
Japan, Mexico and the USA
National culture has an effect on ethical
dilemma situations.
Tsui J. and
Windsor C. [8]
T-test Auditors in Australia and China There are differences between the two countries
in terms of ethical reasoning.
IV. RESEARCH METHOD AND HYPOTHESES
Survey method was used in the research. Surveys were sent to participants via electronic mail and
social media.
When the surveys were analyzed, anova was used in the demographic factors for the purpose of
evaluating whether the difference between the means of the groups was significant, and Pearson correlation
analysis was applied with the aim of determining the presence-absence of the relationship between the scale and
the variables in the survey.
4.1. Research Universe and Sampling
Independent auditing firms operating in Istanbul registered at the Public Surveillance Authority (UPS)
were determined as the universe. The sample group consists of independent auditors in independent audit firms
operating in Istanbul. In the study, special effiort was made to reach the partner/business owner, executive,
senior independent auditors working in 132 audit firms registered in the Istanbul province and 85 independent
auditors replied to the survey.
4.2. Data Collection Tool
The first part of the questionnaire is aimed at determining demographic factors. In the second part, a
culture scale with 8 items, which was formed by Erturan [14], is used. The scale is based on the cultural
dimensions of Hofstede. This scale is used with the aim of demonstrating the cultural dimensions of independent
auditors. The third part of the survey is formed to determine the risk taking attitudes of the independent
auditors, Erturan's risk scale was used when the questions were prepared, new questions were added to the scale
and the scale was finalized after pilot study. In the fourth part of the survey, new questions were added
according to the purpose of the study, Inspired by two questions Kutlu’s [15] ethical dilemma questionnaire on
the factors which have influenced auditors during the ethical dilemma process. In the fifth part, the questions
were made suitable to the study’s purpose by adapting from the fiction created in order to determine the ethical
dilemma of the independent auditors used by Erturan [14] in his study.
4.3. The Purpose of the Research and Hypotheses
The problem of the study is whether the independent auditors are able to act independently of culture in
the case of the ethical dilemma they face during the process of revealing accounting fraud. Hypotheses based on
the literature for this purpose are given below;
Harris et al. [16] show that women are more rigorous than men in respect to ethical values in their
study, which examines the ethical values of individuals according to the differences in organizational hierarchy,
gender, education, and experience factors. Alatas et al. [17] put forward in their study that there is a significant
difference in the behavior of women compared to men concerning corruption in terms of gender-related
behaviors among different countries. The following hypothesis has been established based on these assumptions,
H1: Ethical sensitivity differs according to gender.
Roxax and Stonebeck [7] concluded that accountants from different cultures make different ethical
judgments in the study which discusses the effect of culture on the ethical decision making process of the
accountants. Chan et al. [9] also set forth the effect of two dimensions of culture on accounting fraud
audit/detection. The following hypothesis has been established based on these assumptions;
H2: There is a relationship between Culture and the Attitude Regarding Revealing Fraud.
In the study which examines the possible reasons in observation of national differences with regard to
risk taking, Weber et al. [18] demonstrate that cultural differences are associated with risky choice behavior.
Based on this assumption, the following hypothesis has been established;
H3: There is a relationship between culture and personal risk taking.
In the countries with low avoidance of uncertainty typically individuals can take risks more easily and
tolerance towards alternative views and behaviors is higher in these cultures [19]. Therefore it can be said that
individuals who have high avoidance of uncertainty will abstain from personal risk taking.
Seleim and Bontis [20] ascertain in their study, which is based on cultural dimensions of Hofstede, that
there will be more corruption and fraud in societies with high levels of uncertainty avoidance. Based on this
assumption it can be said that tendency to commit fraud will be higher in individuals with lower levels of risk
taking attitude. Therefore it can be said that auditors with high levels of risk taking will be more inclined to
4. An Emprical Study To Determine The Relationship Between Revealing Accounting Fraud And Culture
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reveal fraud. Bozkurt, [21] when talking about the characteristics of a typical fraudulent employee, refers to
people who can take risks, not abiding by the rules, expecting personal gain. In the research where they utilized
cultural norms such as gender roles and risk preferences, Lee and Guven [22] found that the risk had a
significant impact on corruption outcomes. According to Lee and Guven [22] risk taking has a 3-4% marginal
effect on the tendency to justify a bribe. Based on these assumptions, the following hypothesis has been
established;
H4: There is a relationship between personal risk taking and fraud revealing behavior.
Hofstede [23] propounds that individuals with low levels of avoidance of uncertainty can take risks
more easily. Hofstede [24] argues that individuals with high levels of uncertainty avoidance need rules even
though they do not comply with them. Based on this assumption, it can be considered that independent auditors
with a low propensity to take personal risks may be highly affected by written rules and laws in the case of
ethical dilemma. Nevertheless, it can be considered that independent auditors, who are high risk takers, may
tend to avoid unclear factors such as culture, ethics, bilateral relations, or on the contrary, independent auditors
may be more affected by factors such as their relationship with customers, culture, morality besides written rules
and laws.
H5: There is a relationship between influencing factors in the case of ethical dilemma and personal risk taking.
Hofstede [23], [24] puts forward the theory that individuals with a collectivist cultural dimension attach
more importance on “we” awareness than “me” awareness, individuals in society are tightly connected with
each other and they feel a sense of belonging. Based on this assumption of Hofstede it can be said that
collectivist independent auditors may be affected by culture and ethical rules in the event of an ethical dilemma.
Hoftstede [24] also claims that non-group individuals will be excluded from individuals with a collectivist
cultural dimension. It is also stated that the nepotism factor is more effective in collectivist societies [25]. Based
on this, it is possible to assume that independent auditors with a collectivist structure may be influenced by the
customer relationship in the case of an ethical dilemma. Moreover, Hofstede [23] argues that power,
competition and success areat the forefront in societies with masculine culture dimensions, whereas in feminine
cultures bilateral relations are more prevalent. Therefore, the tendency to consider the relationship with the
customer in the case of ethical dilemma can assumed to be higher in independent auditors with feminine. This is
because individuals with a feminine cultural dimension may be more likely to be influenced by bilateral
relations than by professionalism. Hofstede [23] sets forth that individuals need clarity in societies with high
levels of uncertainty avoidance cultural dimension. In this context, it can be said that independent auditors with
a high tendency to avoid uncertainty can be influenced by written laws and rules in the case of an ethical
dilemma. Based on all of these assumptions, it is thought that factors affecting auditors during ethical dilemmas
are associated with the culture structure which the auditors have.
In this chapter, power range dimension was ignored when preparing the questions of the factors
influencing the auditors. This is because the vast majority of independent auditors to whom the survey is applied
consist of managers, business owners, executives or senior independent auditors, and these auditors are already
at the decision-making stage. The following hypothesis was developed on the basis of the questions created
through Hofstede's views [23], [24] on cultural dimensions,
H6: There is a relationship between the influencing factors in the case of ethical dilemma and culture.
4.4. Research Findings
Table 2. Demographic Findings
Gender Number Percent (%)
Male 66 77.6
Female 19 22.4
Total 85 100
Age Number Percent (%)
Under 35 23 27.1
Between 35-44 30 35.3
Between 45-50 18 21.2
Above 50 14 16.5
Total 85 100
Education Status Number Percent (%)
Undergraduate 58 68.2
Graduate 27 31.8
Total 85 100
Position in the Firm Number Percent (%)
Partner 33 38.8
Executive 17 20
Auditor 35 41.2
Total 85 100
Work Experience Period as an Auditor Number Percent (%)
Less than 10 years 52 61.2
5. An Emprical Study To Determine The Relationship Between Revealing Accounting Fraud And Culture
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More than 10 years 33 38.8
Total 85 100
When the demographic characteristics of the participants are examined, it is determined that 77.6%
were male, 22.4% female, 27.1% under 35 years old, 35.3% in the age group of 35-44 years, 21.2% in the age
group 45-50.2 and 16.5% above 50 years old. 68.2% of the participants are undergraduates while 31.8% of them
have graduate education. When the positional distribution of the participantsin the survey is examined, it is
determined that 38.8% are partners, 20% are managers and 41.2% are auditors. 61.2% of the participants had
less than ten years of experience as auditors, 38.8% of them had 10 and more years of experience as auditors.
Table 3. Mean and Standard Deviation Values of the Participants Concerning the Cultural Dimensions
ITEMS
Absolutelynot
Important
NotImportant
Undecided
Important
Absolutely
Important
s.s.
To perform difficult work that will give you a feeling of
success
f - 2 - 47 36 4.37 0.61
% - 2.4 - 55.3 42.4
Definition of the job description f 1 12 14 3 19 3.74 1.00
% 1.2 14.1 16.5 45.9 22.4
Anti-individualism Collectivism General Average =4.05
To be less stressedin the working environment f 2 11 18 36 18 3.67 1.02
% 2.4 12.,9 21.2 42.4 21.2
To feel safe at work f - 6 7 35 37 4.21 0.87
% - 7.1 8.2 41.2 43.5
Avoidance of Uncertainty General Average=3.94
To have good relationships with superiors f - 6 3 40 36 4.24 0.82
% - 7.1 3.5 47.1 42.4
To work in a prestigious company f - 4 5 43 33 4.23 0.76
% - 4.7 5.9 50.6 38,8
Power Distance General Average=4.235
To be free to apply your own methods to the work f 1 8 12 41 23 3.90 0.94
% 1.2 9.4 14.1 48.2 27.1
To be able to work in collaboration with your teammates f - 8 1 35 41 4.28 0.89
% - 9.4 1.2 41.2 48.2
Femininity Against Masculinity General Average =4.09
General Average=4.07
When the cultural dimension perceptions of the participants in Table 3 were examined, cultural
dimension perceptions were found to be high (average=4.07). When the sub-dimension perceptions of the
participants’ cultural dimension perception levels were examined, it was determined that the perceptions of the
anti-individualism collectivity sub-dimension were high (average=4.05). It is seen that the highest item
belonging to the anti-individualism collectivity sub-dimension is “To perform difficult work that will give you a
feeling of success” (average=4.37), while the lowest item is “Definition of the job description” (average=3.74).
It was found that the perceptions belonging to the avoidance of uncertainty sub-dimension were high
(average=3.94). It is also seen that the highest item belonging to the avoidance of uncertainty sub-dimension
was “To feel safe at work” (average=4.21), while the lowest item was “To be less stressed in the working
environment” (average=3.67). It was determined that the perceptions of the power distance sub-dimensions were
high (average=4.23). It is seen that the highest item belonging to the power distance sub-dimension was “To
have good relationships with superiors” (average=4.24), while item with lowest perception was “To work in a
prestigious company” (average=4.23). It was determined that the highest item belonging the femininity against
masculinity sub-dimension was “To be free to apply your own methods to the work” (average=4.28), while the
item with the lowest perception was “To be able to work in collaboration with your teammates” (average=3.90).
Table 4. Average and Standard Deviation Values Concerning the Participants’ Personal Risk Taking Approach
ITEMS
Never
Agree
Donot
Agree
Undecided
Agree
Completel
yAgree
s.s.
I'm willing to gamble either to double 50% or to lose
50% of my money that is meaningful to me
f 30 34 19 4 - 1.91 0.81
% 35.3 40 22.4 2.4 -
6. An Emprical Study To Determine The Relationship Between Revealing Accounting Fraud And Culture
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When the personal risk taking approach perceptions of the participants in Table 4 are examined, it was
determined that their personal risk taking approach perceptions are at medium level (average=2.53). It is seen
that the highest item belonging to the participants’ personal risk taking approach perception level is “If I have
loaned/credit money, I evaluate this money as an investment instrument” (average=2.85), while the lowest item
is “I'm willing to gamble either to double 50% or to lose 50% of my money that is meaningful to me” (average =
1.91).
Table 5. Average and Standard Deviation Values Concerning The Participants’ Attitude In the Case of Ethical
Dilemma
When the attitudes of the participants in Table 5 in the case of ethical dilemma are examined, their
sample event perceptions was found to be high (average=3.45). The highest article belonging to the participants’
sample event perception level is “I agree as an auditor that the approval of the circumstance of X INC. by the
auditor is appropriate to the professional ethical rules” (average=4.00).
Table 6. Independent Sampling T-test Results of the Differentiation Status of the Participants’ Attitude Levels
based on their Genders in the Case of Ethical Dilemma
Gender n
ss t P
Case Study Male 66 3.37 0.49 2.623 0.010*
Female 19 3.72 0.55
*p<0.05
H1: Ethical sensitivity differs according to gender.
Ethical sensitivity perceptions according to their gender, the difference among the groups was found to
be statistically significant at the end of the t-test carried out for the purpose of determining whether the
participants’ case study perceptions differ significantly according to their gender (t=-2.480;p<0.05). It is seen
that the women’s ethical sensitivity perceptions are higher than those of men (average=3.37). In this case H1
hypothesis was accepted.
Table 7. Average and Standard Deviation Values Concerning the Factors Affecting the Participants in the Case
of Ethical Dilemma
If I have loaned/credit money, I evaluate this money as an
investment instrument
f 17 22 11 26 9 2.85 1.33
% 20 25.9 12.9 30.6 10.6
I insist on a project that I believe in but its yield is unclear f 8 21 33 23 - 2.83 0.93
% 9.4 24.7 38.8 27.,1 -
General Average=2.53
ITEMS
NeverAgree
DonotAgree
Undecided
Agree
Completely
Agree
s.s.
The action takenby X. INC. is a generally encountered case f 5 29 7 42 2 3,08 1.08
% 5.9 34.1 8.2 49.4 2.4
I agree as an auditor that the approval of the circumstance
of X INC. by the auditor is appropriate to the professional
ethical rules
f 25 40 15 5 4.00 0.84
% 29.4 47.1 17.6 5.9
Do you have a conflict with the business executive in such
a case whentaking into consideration the scenario above?
f 3 11 16 40 15 3.62 1.03
% 3.5 12.9 18,8 47.1 17.6
Inconsistency in the active items should not be ignored
even though they’re very small quantities.
f 7 25 12 34 7 3.10 1.16
% 8.2 29.4 14.1 40 8.2
General Average =3.45
ITEMS
Absolutely
No
No
Undecided
Yes
Absolutely
Yes
s.s.
I mostly take into consideration the written rules and
laws in the case of an ethical dilemma that I experience
during the audit process.
f 2 1 6 42 34 4,23 0.82
% 2.4 1.2 7.1 49.4 40
I mostly take into consideration the relationship with
the customer in the case of an ethical dilemma that I
experience during the audit process.
f 25 31 20 8 1 2.16 0.99
% 29.4 36.5 23.5 9.4 1.2
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When the participants’ perceptions based on the factors affecting them during the audit process in
Table 7 are examined, it was found to be medium (average=2.85). It is seen that the highest item belonging to
the participants’ cultural perception levels was “I mostly take into consideration the written rules and laws in the
case of an ethical dilemma that I experience during audit process.” (average=4.23), while the item with lowest
perception was “I mostly take into consideration the relationship with the customer in the case of an ethical
dilemma that I experience during the audit process.” (average=2.16).
Table 8. The Factors Affecting the Participants during the Audit Process Independent Sampling T-test Results
of the Differentiation Status According to Their Genders of the Perception Levels
Gender n
ss t P
I mostly take into consideration the written rules and
laws in the case of an ethical dilemma that I
experience during the audit process.
Male 66 4.13 0.87 -2.100 0.039
Female 19 4.57 0.50
I mostly take into consideration the relationship with
the customer in the case of an ethical dilemma that I
experience during the audit process.
Male 66 2.24 0.96 1.344 0.183
Female 19 1.89 1.10
I am mostly affected by the culture and ethics of the
region where I live in the case of an ethical dilemma
that I experience during the audit process.
Male 66 2.19 1.02 0.346 0.731
Female 19 2.10 0.99
*p<0.05
The difference among the groups according to genders was found to be statistically significant with
respect to “I mostly take into consideration the written rules and laws in the case of an ethical dilemma that I
experience during the audit process.” as a result of the t-test made with the aim of determining whether the
factor perceptions affecting the participants during the audit process differ significantly according to their
gender (t=-2.100;p<0.05). It is seen that the perception of women (average=4.57) “I mostly take into
consideration the written rules and laws in the case of an ethical dilemma that I experience during the audit
process.” is higher than men (average=4.13).
Table 9. Pearson Correlation Coefficient Results Determining the Relation between the Attitude in the Case of
Ethical Dilemma and Cultural Dimension
Anti-
individualism
Collectivity
Avoidance of
Uncertainty
Power
Distance
Femininity Against
Masculinity
As an auditor, I agree that the approval of the
circumstance of X INC. by the auditor is appropriate
to the professional ethical rules.
r 0.144 0.109 -0.021 0.,157
p 0.188 0.319 0.851 0.151
Do you have a conflict with the business executive in
such a case considering the scenario above?
r 0.192 -0.013 0.122 0.201
p 0.079 0.905 0.265 0.066
Inconsistency in the active items should not be
ignored even though they’re very small quantities.
r -0.008 0.119 -0.063 0.009
p 0.943 0.277 0.569 0.933
H2: There is a relationship between Culture and the Attitude Regarding Revealing Fraud.
When the Pearson correlation coefficient results were examined, which was made in order to examine
the relationship between cultural dimensions and attitude in the case of ethical dilemma, no statistically
significant relationship was found between anti-individualism collectivity, avoidance of uncertainty,power
distance, femininity against masculinity sub-dimensions (p>0.05). H2 was rejected as a result of these findings.
Table 10. The Pearson Correlation Coefficient Results Which Determines the Relationship between Cultural
Dimension and Personal Risk Taking
Anti-
individualism
Collectivity
Avoidance of
Uncertainty
Power
Distance
Femininity
Against
Masculinity
Personal
Risk Taking
Anti-individualism
Collectivity
r 1 0.474**
0.322**
0.565**
0.164
p - .000 .003 .000 .133
Avoidance of
Uncertainty
r 0.474**
1 0.577**
0.552**
0.173
P .000 - .000 .000 .114
Power Distance R 0.322**
0.577**
1 0.527**
0.147
P .003 .000 - .000 .181
Femininity Against
Masculinity
R 0.565**
0.552**
0.527**
1 0.118
P .000 .000 .000 - .280
I am mostly affected by the culture and ethics of the
region where I live in the case of an ethical dilemma
that I experience during the audit process.
f 22 40 10 12 1 2.17 1.01
% 25.9 47.1 11.8 14.1 1.2
General Average=2.85
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Personal Risk Taking R 0.164 0.173 0.147 0.118 1
P .133 .114 .181 .280 -
H3: There is a relationship between culture and personal risk taking.
When the Pearson correlation coefficient results were examined, which was made in order to examine
the relationship between cultural dimensions and personal risk taking, no statistically significant relationship
was found between anti-individualism collectivity, avoidance of uncertainty, power distance, femininity against
masculinity sub-dimensions (p>0.05). In this case, H3 was rejected.
Table 11. The Pearson Correlation Coefficient Results Which Determines the Relationship between Personal
Risk Taking and the Case Studies
Case 2 Case 3 Case 4 Personal
Risk
Taking
As an auditor, I agree that the approval of the circumstance of
X INC. by the auditor is appropriate to the professional
ethical rules.
r 1 .340** .169 -.091
p .001 .122 .408
Do you have a conflict with the business executive in such a
case when considering the scenario above?
r .340** 1 .122 .037
p .001 .265 .733
Inconsistency in the active items should not be ignored even
though they’re very small quantities.
r .169 .122 1 -.103
p .122 .265 .347
Personal risk taking r -.091 .037 -.103 1
p .408 .733 .347
H4: There is a relationship between personal risk taking and fraud revealing behavior.
When the Pearson correlation coefficient results were examined, which was made in order to examine
the relationship between the attitude revealing fraud and personal risk taking, no statistically significant
relationship was found between the attitude revealing fraud and personal risk taking (p>0.05). H4 was rejected
as a result of these findings.
Table 12. The Pearson Correlation Coefficient Results Which Determine the Relationship between the
Influencing Factors in the Case of Ethical Dilemma and Personal Risk Taking
Factor 1 Factor 2 Factor 3 Personal Risk Taking
I mostly take into consideration the written rules and
laws in the case of an ethical dilemma that I experience
during the audit process.
r 1 0.097 0.021 0.048
p 0.378 0.849 0.662
I mostly take into consideration the relationship with
the customer in the case of an ethical dilemma that I
experience during the audit process.
r 0.097 1 .465** .254*
p 0.378 0 0.019
I am mostly affected by the culture and ethics of the
region where I live in the case of an ethical dilemma
that I experience during the audit process.
r 0.021 .465** 1 0.100
p 0.849 0 0.362
Personal Risk Taking r 0.048 .254* 0.1 1
p 0.662 0.019 0.362
H5: There is a relationship between influencing factors in the case of ethical dilemma and personal risk taking
When the Pearson correlation coefficient results for examining the relationship between the cultural
dimensions and auditing culture situations were examined, no statistically significant relationship was found
between personal risk taking and “I mostly take into consideration the written rules and laws in the case of an
ethical dilemma that I experience during the audit process.” with “I am mostly affected by the culture and ethics
of the region where I live in the case of an ethical dilemma that I experience during the audit process.” among
the audit culture situations (p>0.05).
The relationship between personal risk taking and “I mostly take into consideration the relationship
with the customer in the case of an ethical dilemma that I experience during the audit process.” was found to be
statistically significant (p<0.05 p=0.019). A positive low strength relationship was found between personal risk
taking and mostly taking into consideration the relationship with the customer in the case of an ethical dilemma
(p<0.05) (0.20<r<0.40) (r=0.254). In other words, it was determined that personal risk taking would increase
when there is an increase in the perception of “I mostly take into consideration the relationship with the
customer in the case of an ethical dilemma that I experience during the audit process.” H5 hypothesis was
partially accepted.
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Table 13. The Pearson Correlation Coefficient Results that Determine the Relationship between the Influencing
Factors in the Case of Ethical Dilemma and Cultural Dimensions
Anti-
individualism
Collectivity
Avoidance of
Uncertainty
Power
Distance
Femininity Against
Masculinity
I mostly take into consideration the written rules
and laws in the case of an ethical dilemma that I
experience during the audit process.
R -0.056 -0.155 -0.028 -0.108
P 0.608 0.156 0.799 0.325
I mostly take into consideration the relationship
with the customer in the case of an ethical
dilemma that I experience during the audit
process.
R 0.055 0.044 0.134 -0.030
P 0.614 0.692 0.222 0.784
I am mostly affected by the culture and ethics of
the region where I live in the case of an ethical
dilemma that I experience during the audit
process.
R 0.054 -0.009 0.136 0.067
P 0.626 0.932 0.214 0.543
H6: There is a relationship between the influencing factors in the case of ethical dilemma and culture.
When the Pearson correlation coefficient results for examining the relationship between the cultural
dimension and the factors influencing independent auditors in the case of ethical dilemma were examined, no
statistically significant relationship was found between these factors and anti-individualism collectivity,
avoidance of uncertainty, power distance, femininity against masculinity sub-dimensions (p>0.05). H6 was
rejected as a result of these findings.
Table 14. The Comparison of the Cultural Dimension Findings with the Literature
Hofstede’s Cultural
Dimensions
Hofstede’s Findings on
Turkey Cultural Dimensions
Erturan (2007) Findings Findings of the Study
Individualism – Collectivity Collective Cultural Dimension
is High
Collective Cultural
Dimension is High
Collective Cultural
Dimension is High
Power Distance Power Distance High Power Distance High Power Distance High
Avoidance of Uncertainty Avoidance of Uncertainty
Dimension is High
Avoidance of Uncertainty
Dimension is High
Avoidance of Uncertainty
Dimension is High
Masculinity - Femininity Femininity is High Femininity is High Femininity is High
When we look at Table 14, we see that the cultural structure of the independent auditors operating in
Istanbul is collective, avoiding uncertainty, with high power distance and high femininity as demonstrated by
Hofstede in the study conducted in Turkey. When these findings are compared with Erturan’s study applied on
the independent auditors (2007), they show the same cultural structure.
Table 15. Hypothesis Test Results
Relations between the Variables Hypothesis Result
H1: Ethical Sensitivity – Gender ACCEPTED
H2: Cultural Dimensions – The Attitude Revealing the Fraud REJECTED
H3: Cultural Dimensions – Personal Risk Taking Level REJECTED
H4: Personal Risk Taking Level with the Attitude Revealing Fraud REJECTED
H5: Personal Risk Taking Level with the Influencing Factors in the case of
Ethical Dilemma
PARTIALLY ACCEPTED
H6: Cultural Dimensions with the Influencing Factors in the case of Ethical
Dilemma
REJECTED
Looking at the hypothesis results according to table 15, we see that there is a correlation between
gender and behavior of revealing fraud. The ethical sensitivity of the independent auditors operating in Istanbul
namely their perception revealing fraud is higher than that of men. In this case, H1 hypothesis was accepted. No
significant relationship could be found between cultural dimensions with revealing fraud and personal risk
taking level, H2 and H3 hypotheses were rejected. A positive direction low strength correlation was found
between the influencing factors in the case of ethical dilemma and personal risk taking level, so H5 hypothesis
was partially accepted. Meanwhile, no significant relation could be found between the influencing factors in the
case of ethical dilemma and cultural dimensions, H6 hypothesis were rejected.
V. CONCLUSION
The study attempts to demonstrate the effect of culture during revealing fraud through a survey applied
to independent auditors operating in Istanbul. In this context, the results in the cultural scale used with the aim
of determining the cultural dimensions of the independent auditors show that Hofstede’s findings comply with
the cultural dimensions of the independent auditors. When we examine in detail the cultural dimensions of
independent auditors, it is seen that the most dominant cultural dimension is power distance. However
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Hofstede’s findings regarding Turkey show that the most dominant cultural dimension is avoidance of
uncertainty. But the findings of the study reveal that avoidance of uncertainty has the lowest effect on auditors.
The cause of this can be interpreted to sample as they are mostly managers, organization owners or they have
seniority in organizations and their positions as decision makers. But looking at the findings as a whole it can be
seen that cultural dimensions of auditors coincide with Hofstede’s findings.
According to the findings of the study, the personal risk taking level is medium. It is observed that
personal risk taking levels are not very low for the independent auditors with high levels of avoidance of
uncertainty. This can be because the education level of the sampling group is high and they are at a position of
decision making.
When the findings belonging to the tendencies for revealing fraud of the independent auditors
operating in Istanbul are discussed, firstly it is seen that 52% of the participants stated that they usually
encounter with the sample cases presented to them in the survey. The participants seem to have a high tendency
to reveal fraud. Based on the findings, women’s ethical sensitivity perception is higher than those of men. These
results are in compliance with the literature as expected.
When we look at the factors influencing independent auditors operating in Istanbul in the case of
ethical dilemma, it is seen that the most dominant factor is “I am mostly affected by the written rules and laws in
the case of an ethical dilemma”. 89% of the participants state that they are mostly affected by the written rules
and laws in the case of an ethical dilemma.” 15% of them state that they are mostly affected by culture and
ethical rules. 23% of the independent auditors state that they are undecided about the opinion “I am mostly
affected by the relationship with the customer in the case of an ethical dilemma”, 10% of them state that they
take into consideration the relationship with the customer during this process. According to the findings of the
study, it is seen that the perception of women is higher than those of men with regards to “I am affected by the
written rules and laws in the case of an ethical dilemma” as expected. No relationship was found between these
results and cultural dimensions.
No significant relationship could be found between the cultural dimensions of the independent auditors
operating in Istanbul and their attitude regarding revealing fraud. Furthermore, no significant relationship could
also be found between the cultural dimensions and personal risk taking and between the attitude regarding
revealing fraud and personal risk taking. A positive direction low strength correlation was found between the
influencing factors in the case of ethical dilemma and personal risk taking level the independent auditors. There
is a positive and low correlation between the independent auditors' risk taking level and perception of "taking
into account the relation with the customer in the case of ethical dilemma". While the independent auditors’
personal risk taking levels rise, the level of being affected by the relationship with the customer in the event of
an ethical dilemma also rises. This finding is in compliance with the literature as expected. According to some
studies in the literature, as individuals tend to take personal risks, the individual's tendency to fraud and
corruption will increase. The professionals with high risk taking tendencies express that they may consider the
relationship with the customer in the case of an ethical dilemma they experience. There was no significant
relationship between cultural dimensions and the influencing factors in the case of an ethical dilemma.
When the findings are considered in general, there was no relation between cultural dimensions of the
independent auditors operating in Istanbul and the process of revealing fraud. It is seen that the factors that
affect independent auditors in the case of an ethical dilemma are partially related to their personal risk taking
ratings. The result of the study show that instead of culture, gender has an effect on ethical sensitivity during the
process of revealing fraud. As a result findings, it was concluded that the independent auditors operating in
Istanbul were objective during the process of revealing fraud.
It should be taken into account that the independent auditors are influenced by social desirability bias
in the part of the survey composed with the aim of determining the factors affecting independent auditors in the
case of an ethical dilemma and in the case given with the aim of determining the attitude of independent auditors
in the process of revealing fraud. Social desirability bias is referred to as the Bradley effect or Wilder effect in
the literature. This term is especially used in the literature for the purpose of demonstrating why the election
polls’ results are different from reality. The subjects tend to give incorrect answers to the surveys in respect of
social desirability bias. The subjects participating in the surveys answer in a manner perceived “good” in society
and consequently this brings a result that is different from the participants’ real intentions in the findings of the
surveys. Here, the Bradley effect associates the inconsistency between the opinion surveys and the election
survey results with this hypothesis. According to the definition in the literature, the individuals under the
influence of social desirability bias will tend to prefer answers with higher acceptability in society. It should be
considered that the individuals might answer the questions under the influence of this factor also in the studies
discussing ethical processes such as revealing fraud, and the scale and survey questions must be prepared
accordingly for future studies.
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In the study, the survey was shortened, since the independent auditors tended not to answer due to the
length of the survey in the pilot study. In future studies the number of case items can be increased to present a
more comprehensive evaluation by choosing a sample group which is more reachable. The relationship between
culture and revealing fraud cannot be easily assessed in respect to Turkey, because of limited studies that
propound the relationship between culture and accounting frauds in Turkey. In future studies, researchers may
focus on to what extent the effect of culture, professionalism, education level and titles differ in respect to
revealing fraud in the surveys to be conducted separately on accountants with low education levels and
independent auditors, especially at the stage of revealing accounting fraud. Also to get more objective results
researches can conduct studies on two different cultures as done in studies outside of Turkey in literature to
determine the relationship between fraud revealing and culture more clearly.
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