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1 – 2 of 2Julian Bucher, Klara Kager and Miriam Vock
The purpose of this paper is to systematically review the history and current state of lesson study (LS) in Germany. In particular, this paper describes the development of LS over…
Abstract
Purpose
The purpose of this paper is to systematically review the history and current state of lesson study (LS) in Germany. In particular, this paper describes the development of LS over time and its stakeholders.
Design/methodology/approach
Conducting a systematic literature review, we searched three scientific databases and Google Scholar, examined 806 results and included 50 articles in our final sample, which we analyzed systematically.
Findings
The spread of LS in Germany can be divided into three phases, characterized by their own LS projects as well as their own ways of understanding LS. Although interest in LS has increased significantly in recent years, it is only present at a small number of schools and universities in Germany if compared internationally. Furthermore, this paper identifies the so-called learning activity curves as a tool frequently used for observation and reflection that appears to be unknown outside German-speaking countries.
Originality/value
This paper may act as an outline for countries without large-scale LS projects and with limited support from policymakers. The experience from Germany demonstrates the outcomes and challenges that can arise in such a situation and shows how unique LS features and proceedings have emerged.
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Keywords
This paper aims to examine whether the cultural distance between an international audit firm and target audit clients in emerging countries is associated with auditor choice…
Abstract
Purpose
This paper aims to examine whether the cultural distance between an international audit firm and target audit clients in emerging countries is associated with auditor choice decisions.
Design/methodology/approach
Based on a sample of 104,699 firm-year observations from 20 countries over 2009–2020, logit regression analysis is used to investigate the research questions.
Findings
The authors find strong evidence that cultural distance affects the auditor selection decision. The results suggest Big N auditors are more likely to be chosen by target audit clients in emerging countries with less cultural distance. In other words, target audit clients in emerging countries prefer to choose international audit firms whose cultural characteristics are similar. Moreover, results from two-stage least squares regression further suggest that the observed effect of cultural distance on auditor choice is unlikely to be driven by potential endogeneity.
Research limitations/implications
The auditor choice is limited to companies hiring Big N auditors; the authors exclude any switches to non-Big N auditors or switches between Big N auditors. The study also suffers from the concerns about methodological and conceptual criticism that most studies about national culture have to deal with. Finally, through this paper, the authors carry out the auditor selection process from the target audit clients’ side; the authors do not discuss the supply side of the process.
Originality/value
The authors contribute to the audit choice literature by providing evidence that the cultural distance between the countries of audit firms and target audit clients plays a role in the auditor choice decision. The study complements the prior auditor choice literature, focusing primarily on Western economies, by structuring the sample scope to emerging market economies.
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