题目: Cultural Differences in Implicit Theories of Causality and the Perceived Effectiveness of Accounting Controls
演讲者：Bernard Wong-On-Wing, Professor，Department of Accounting， Washington State University
时间: 2008年3月28日（星期五）3：00—4：30 PM
地点: 嘉庚二513
参加者: 对会计研究有兴趣的广大师生
主持人： 强欣荣老师
论文摘要：
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.
论文作者简介：vita
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