TY  - CHAP
AB  - International harmonization of accounting standards and the move toward convergence have revived an increasing interest in the influence of culture in accounting and auditing. The growing number of countries adopting IFRS and the increasing acceptance of International Standards on Auditing (ISA) has further raised researchers’ attention. For example, more than 100 countries require or permit the use of IFRS, with more countries, such as Canada, India, and Korea, planning to adopt IFRS by 2011 (Deloitte Touche Tohmatsu, 2007; IASB, 2007a, 2007b). This move toward convergence is driven largely on assumptions and assertions based on enhancing international comparability of accounting and auditing information.
VL  - 23
SN  - 978-1-78052-245-6, 978-1-78052-244-9/1479-3512
DO  - 10.1108/S1479-3512(2012)0000023007
UR  - https://doi.org/10.1108/S1479-3512(2012)0000023007
AU  - Heidhues Eva
AU  - Patel Chris
ED  - Eva Heidhues
ED  - Chris Patel
PY  - 2012
Y1  - 2012/01/01
TI  - Chapter 2 A Critique of Gray's Framework on Accounting Values Using Germany as a Case Study
T2  - Globalization and Contextual Factors in Accounting: The Case of Germany
T3  - Studies in Managerial and Financial Accounting
PB  - Emerald Group Publishing Limited
SP  - 17
EP  - 42
Y2  - 2024/04/25
ER  -