论文部分内容阅读
经济全球化带来无限机遇,审计实务的全球化趋势,为审计准则的国际协调成为可能。研究民族文化对审计人员专业判断、审计准则的制定等一系列影响成为必要。在会计学文献中,有许多验证民族文化影响审计人员判断的研究报告。审计行为不仅是文化相关的,还是民族特异的,以往所有研究都是基于Hofstede的民族文化理论。Hofstede认为,文化是一种集体现象,生活在这种环境或相同社会环境中的人具有一些共同的天性,因此,文化被定义为集体心灵编程,能区分不同人群。民族文化通常定义为某个民族的价值、信仰、规范和行为模式。
The globalization of the economy has brought about immense opportunities and the global trend of auditing practice has made it possible for the international coordination of auditing standards. It is necessary to study a series of influences such as professional judgment of auditors and establishment of auditing standards on national culture. In the accounting literature, there are many studies that verify the judgment of national culture by auditors. Auditing behavior is not only culturally related, but also national specific. All the previous studies are based on Hofstede’s theory of national culture. According to Hofstede, culture is a collective phenomenon. People living in this environment or in the same social environment have some common nature. Therefore, culture is defined as collective mind programming, which can distinguish different groups of people. National culture is usually defined as a nation’s values, beliefs, norms and patterns of behavior.