5. Conclusies, beperkingen en vervolgonderzoek
5.3 Vervolgonderzoek
De eerste beperking, zoals in de vorige paragraaf beschreven, ging over de beperkte omvang en de scheve samenstelling van de steekproef. Het vergroten van de steekproef kan er toe leiden dat de er wel significante resultaten worden gevonden. Daarnaast kan door een gelijke samenstelling van de Nederlandse groep en de Griekse groep het effect dat de variabelen geslacht en werkervaring beperkt worden. Hierdoor kan er onderzocht worden of alleen de variabele cultuur van invloed is op de werkwijze van accountants. Er zou dus eenzelfde soort onderzoek uitgevoerd kunnen worden met een grotere en meer gelijke steekproef.
Uit dit onderzoek komt duidelijk naar voren dat geslacht en werkervaring een rol spelen bij verschillen in werkwijze van accountants. Vervolgonderzoek is nodig om deze relatie nader uit te werken. Daarnaast is duidelijk geworden dat cultuur en geslacht en werkervaring ook onderlinge effecten hebben, wanneer gekeken wordt naar de invloed op de werkwijze van accountants. Hoe deze relatie precies in elkaar zit moet verder onderzocht worden.
Dit onderzoek, samen met de bestaande literatuur, laat zien dat de relatie tussen cultuur en de werkwijze van accountants verder onderzocht moet worden om hier een goed beeld over te kunnen vormen. En een zeer belangrijke conclusie die uit dit onderzoek naar voren komt is dat naast cultuur ook andere variabelen, zoals geslacht en werkervaring, in vervolgonderzoek betrokken moet worden.
Referenties
Adams, R.B. & Ferreira, D. 2009. Women in the boardroom and their impact on governance and performance. Journal of financial economics, 94(2): 291-309.
Backhuijs, J. & Eimers, P. 2011. Arnold Schilder: “Toezichthouders moeten niet alleen sticks, maar ook carrots laten zien!” Spotlight, 18(4): 6-12.
Bakker, B. 2011. Mediterraan klimaat: financiële cultuurverschillen en accountantscontrole. Accountant, 1(7/8): 16-19.
Barrett, G.R. 1992. Is accounting becoming the first truly international profession? Journal of accountancy, 174(4), 110-113.
Baumeister, R.F., Bratslavsky, E., Finkenauer, C. & Vohs, K.D. 2001. Bad is stronger than good. Review of general psychology, 5(4): 323-370.
Bik, O.P.G. 2010. The behavior of assurance professionals – a cross-cultural perspective. Eburon, Delft.
Blumberg, B. Cooper, D.R. & Schindler, P.S. 2008. Business research methods. McGraw-Hill Education, Berkshire.
Bos, R. van den, Heijer, E. den, Vlaar, S. & Houx, B. 2007. Exploring gender differences in decision-making using the Iowa gambling task. Psychology of decision decision-making in education, behavior and high risk situations, 207-226.
Chand,P. & White, M. 2006. The influence of culture on judgments of accountants in Fiji. Australian accounting review, 16(3): 82-88.
Coughlin, L., Wingard, E. & Hollihan, K. 2005. Enlightened power: How women are transforming the practice of leadership. Jossey-Bass, San Fransisco.
Cowperthwaite, P. 2010. Culture matters: how our culture affects the audit. Accounting perspectives, 9(3): 175-215.
Doidge, N. 2007. The brain that changes itself. Penguin, New York.
Doupnik, T.S. & Richter, M. 2003. Interpretation of uncertainty expressions: a cross-national study. Accounting, organizations & society, 28(1): 15-35.
Dunn, P. 2006. The role of culture and accounting education in resolving ethical business dilemmas by Chinese and Canadians. Accounting and the public interest, 6:116-134.
Emmerik, IJ.H. van, Euwema, M.C. & Wendt, H. 2008. Leadership behaviors around the world: the relative importance of gender versus cultural background. International journal of cross-cultural management, 8(3): 297-315.
Farrell, B.J. & Cobbin, D.M. 2001. Global harmonization of the behaviour of accountants. Business ethics: a European review, 10(3): 257-266.
Gangolly, J.S., Hussein, M.E., Seow, G.S. & Tam, K. 2002. Harmonization of the auditor’s report. The international journal of accounting, 37: 327-346.
Geert Hofstede. www.geert-hofstede.com. Geraadpleegd op 8 februari 2012.
Gupta, V., Hanges, P.J. & Dorfman, P. 2002. Cultural clusters: methodology and findings. Journal of world business, 37(1): 11-15.
Journalinks. www.journalinks.be/steekproef. Geraadpleegd op 4 juni 2012.
Hofstede, G.H. 2001. Culture’s consequences: comparing values, behaviors, institutions, and organizations across nations. Sage Publications, California.
Hofstede, G.H. & Hofstede, G. 2005. Allemaal andersdenkenden: omgaan met cultuurverschillen. Uitgeverij Contact, Amsterdam/ Antwerpen.
Hughes, S.B., Sander, J.F., Higgs, S.D. & Cullinan, C.P. 2009. The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures. Journal of
international accounting, auditing & taxation, 18(1): 29-43.
IFAC, 2010. Basis of ISA adoption. www.ifac.org. Geraadpleegd op 8 februari 2012.
Loft, A., Humphrey, C. & Turley, S. 2006. In pursuit of global regulation. Accounting, Auditing & Accountability Journal, 19(3): 428-451.
Limperg Jr., Th. 1932. De functie van de accountant en de leer van het gewekte vertrouwen. Maandblad voor accountancy en bedrijfshuishoudkunde.
Lin, K.Z. & Fraser, I.A.M. 2008. Auditors ‘ ability to resist client pressure and culture: Perceptions in China and the United Kingdom. Journal of international financial management & accounting, 19(2): 161-183.
O’Donnell, E. & Johnsons, E.N. 2001. The effects of auditor gender and task complexity on
information processing efficiency. International journal of auditing, 5(2): 91-105.
Patel, C., Harrison, G.L. & McKinnon, J.L. 2002. Cultural influences on judgments of professional accountants in auditor–client conflict resolution. Journal of international financial management & accounting, 13(1): 1-31.
Rijksoverheid. Ontstaan schuldencrisis. www.rijksoverheid.nl. Geraadpleegd op 8 februari 2012.
Sagie, A. & Aycan, Z. 2003. A cross-cultural analysis of participative decision-making in organizations. Human relations, 56(4): 453-473.
Schramm-Nielsen, J. 2000. How to interpret uncertainty avoidance scores: a comparative study of Danish and French firms. Cross cultural management: an international journal, 7(4): 3-11.
Smith, A. & Hume, E.C. 2005. Linking culture and ethics: a comparison of accountants’ ethical belief systems in the individualism/collectivism and power distance contexts. Journal of business ethics, 62(3): 209-220.
Tsakumis, G. T. 2007. The influence of culture on accountants’ application of financial reporting rules. Abacus, 43(1): 27-48.
Watts, R.L. & Zimmerman, J.L. 1983. Agency problems, auditing, and the theory of the firm: some evidence. Journal of law & economics, 26(3): 613-633.
Yamamura, J.H., Frakes, A.H., Sanders, D.L., Ahn, S.K. 1996. A comparison of Japanese and U.S. auditor decision-making behavior. The international journal of accounting, 31(3): 347-363.
Bijlage 1 Enquête
Company X
Company X is a trading company in sports equipment. Your accounting firm is the auditor of Company X for several years now. In the entire industry there has been 0 percent growth. Below are the financial details of Company X.
1
Last year 100 hours were budgeted for substantive testing concerning revenue and there were no special concerns.
This year ceteris paribus applies; all other thing being equal. Also the amount of compliance testing is the same. For this year you expect, based on your own professional judgment, no special concerns.
Please indicate how many hours you would like to budget this year (2011) for substantive testing concerning revenue.
Budgeted hours in 2010 for substantive testing concerning revenue: 100
Budgeted hours in 2011 for substantive testing concerning revenue: *
2
Before the audit of Company X starts you have a conversation with your supervisor. Your supervisor confirms that this year everything is the same as last year for Company X. The supervisor also tells you that he definitely doesn't expect any special concerns.
Please indicate how many hours you would like to budget this year (2011) for substantive testing concerning revenue.
Budgeted hours in 2010 for substantive testing concerning revenue: 100
3
In a conversation with a few colleagues from the team Company X it appears that these colleagues have a different opinion than you. These colleagues expect multiple special concerns, while you are still expecting no special concerns.
Please indicate how many hours you would like to budget this year (2011) for substantive testing concerning revenue.
Budgeted hours in 2010 for substantive testing concerning revenue: 100
Budgeted hours in 2011 for substantive testing concerning revenue: *
4
You obtain new information about Company X. It seems that a part of the revenue of Company X in 2011 is uncertain.
Please indicate how many hours you would like to budget this year (2011) for substantive testing concerning revenue.
Budgeted hours in 2010 for substantive testing concerning revenue: 100
5
Gender male female
Age Function Years of experience as an auditor Nationality Greek Dutch Other
In which country have you lived most of the time during the first 10 years of your life? *
Greece
The Netherlands Other