Topic: Cultural Differences in Implicit Theories of Causality and the Perceived Effectiveness of Accounting Controls
Presenter：Bernard Wong-On-Wing, Professor，Department of Accounting， Washington State University
Time: March 28, 2008（Friday）3：00—4：30 PM
Venue: Room 513, Jiageng Bld 2
Chair：Xinrong Qiang, associate professor in accounting, IFAS
Abstract：
Based on cultural differences in implicit theories of causality (Choi, Nisbett and Norenzayan 1999; Nisbett, Peng, Choi and Norenzayan 2001), the present research examines whether (1) relative to Americans, Chinese are more sensitive to the opportunity for fraud (as reflected in the strength/weakness of controls), when inferring the morality of a fraudster; and (2) the two cultures differ in their perceived effectiveness of accounting controls. Both predicted cultural differences are obtained. The current findings provide evidence of the significance of cultural differences in implicit theories independent of Hofstede’s (1980, 1997, 2001) value dimensions. Implications for both research and practice are discussed.
Download：vita paper