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Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in international accounting research (Ashbaugh & Pincus, 2001; Chand & Patel, 2008; Christensen et al., 2007; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Hellmann et al., 2010; Lantto & Sahlström, 2008; Larson & Kenny, 2011; Peng & van der Laan Smith, 2010; Rezaee et al., 2010; Tyrrall et al., 2007). Given that the primary goal of international convergence is enhancing comparability of financial statements across countries, the influence of accountants’ professional judgment in the interpretation and application of accounting standards has increasingly been recognized as an important and controversial topic. Indeed, a growing number of studies have analyzed the influence of culture on standard setting (Bloom & Naciri, 1989; Ding et al., 2005; Schultz & Lopez, 2001), auditor independence (Agacer & Doupnik, 1991; Hwang et al., 2008; Patel & Psaros, 2000), and accountants’ values and judgments (Doupnik & Riccio, 2006; Doupnik & Richter, 2003, 2004; Patel, 2003). Although prior research has provided evidence that culture influences accountants’ exercise of professional judgments, these studies have largely focused on demonstrating differences between accountants from very distinct cultures or accounting systems. For example, Chand (2008) as well as Doupnik and Richter (2004) examined differences in the judgment of professional accountants with regard to the interpretation and application of uncertainty expressions by comparing Australian and Fijian and German and American accountants, respectively. Moreover, recent research on professional accountants’ judgments (Chand, 2008; Doupnik & Riccio, 2006; Doupnik & Richter, 2003) has largely focused on providing evidence that accountants from different accounting clusters significantly differ in their exercise of professional judgment. Indeed, researchers have often based their country selections on theoretical models of accounting clusters such as Gray's (1988) framework of accounting values or Nobes’ (1983) international accounting classification, predominantly to show differences between the Anglo-American accounting model and the Continental European accounting model.

The purpose of this paper is to examine the extent to which cultural differences and slogan meaning type affect the role of comprehension in attitude toward the ad (A_ad) and attitude toward the brand (A_brand) formation.

In an online experiment, a total of 256 adult participants from the USA (ranged in age from 19 to 26 years old) and 184 participants from France (ranged in age from 18 to 28) were randomly assigned to one of the two conditions (slogan: single meaning vs polysemous) in a between-subjects experimental design. After getting exposed to the ad, participants responded to questions related to their A_ad, A_brand, comprehension, uncertainty avoidance and demographics.

Results from this research demonstrate the moderating effect of uncertainty avoidance and slogan type (single meaning vs polysemous) on the relationship between comprehension and A_ad. The authors show that for polysemous (and not single meaning) slogans, comprehension results in more favorable A_ad for low uncertainty avoidance individuals than for high uncertainty avoidance individuals. In addition, the authors demonstrate the mediating effect of A_ad in the relationship between comprehension and A_brand.

The authors used nationality as a proxy for culture. Future research should include other cultural dimensions in the development of conceptual models and analysis of data. Another limitation is that the authors used a college student sample for this research. A more representative sample should be used in future research to examine cultural differences in interpreting adverting messages. One other limitation concerns the measurement tool the authors used to measure objective versus subjective comprehension in this research. While the theoretical foundations of the two modes of comprehension are clear and robust, improved measurement tools can enhance the validity and reliability of future research. Finally, the authors suggest that future research examine the effect of such variables as figure-ground contrast, figure attractiveness, stimulus repetition, prototypicality, symmetry and semantic or visual priming that may impact the processing of brand slogans.

This study argues that the processing of brand slogans in advertising is impacted by culture. Individuals from different cultures perceive and comprehend brand slogans differently. This study contributes to the research stream that examines the influence of cultural dimensions on the effectiveness of advertising by focusing more precisely on the impact of uncertainty avoidance (one of Hofstede’s cultural dimensions). In the case of single meaning slogans, advertisers might diminish the use of objective comprehension advertising strategies to influence both individuals with high and low uncertainty avoidance. In the case of polysemous slogans, advertisers should consider that consumers with high uncertainty avoidance (vs low uncertainty avoidance) are impacted more by subjective comprehension (vs objective comprehension) when forming A_ad and A_brand.

This research contributes meaningfully to the marketing literature by examining previous work on ad slogan processing through subjective vs objective comprehension and extending the analysis by incorporating culture as an important factor.

This paper aims to investigate how the global financial crisis affects the relationship between uncertainty avoidance culture and corporate cash holdings.

This study develops a research model in which cash holdings ratio is a function of post-crisis period dummy, Hofstede’s cultural dimension of uncertainty avoidance, their interactive term and control variables. The research sample includes 188,264 observations from 26,509 firms incorporated in 44 countries between 2003 and 2016.

This study finds that the effect of uncertainty avoidance culture on firm cash holdings is stronger in the post-crisis period from 2008 to 2016. This effect is stronger for financially constrained firms. In addition, the research findings show that uncertainty avoidance culture is more effective in cash–cash flow sensitivity over the post-crisis period.

Prior studies show that uncertainty avoidance culture positively affects corporate cash reserves. However, the authors only examine the effect of uncertainty avoidance culture on cash holdings in a static environment. This paper investigates this effect under the impact of the global financial crisis – an exogenous shock.

The aim of this study is to analyze differences in the overall perceived value of a service purchased online, and the consequences for international consumer behavior, taking consumers' uncertainty avoidance as a moderating variable.

A questionnaire was administered to 300 international consumers (150 British and 150 Spanish) who had purchased a service via the internet. SEM was chosen to analyze the effect of uncertainty avoidance on the formation of overall perceived value.

The results reveal that in the formation of overall perceived value – which embraces both the online purchase and also enjoyment of the service – uncertainty avoidance has a moderating effect.

In this study just two cultures were to analyze the moderating effect of uncertainty avoidance on an overall perceived value model.

The paper helps in understanding the role played by uncertainty avoidance in interactions with web‐based businesses.

This paper represents an advance in the study of overall perceived value. It explores how overall perceived value is formed when the entire purchasing process is taken into account, and the variations that occur in this process depending on whether it relates to Spanish or British consumers.

The purpose of this paper is to explore the moderating role of culture in terms of uncertainty avoidance in the antecedents of customer-based bank reputation in two countries with different cultural patterns.

This study was carried out by surveying 910 bank customers of the main banks in the UK and Spain. The hypotheses employed in this research were developed by contrasting the moderating role of uncertainty avoidance in the relationships between bank reputation and its antecedents, and were then tested through the use of partial least squares modelling.

Significant differences between British and Spanish bank customers were found with regard to the impact of innovation, workplace and leadership on bank reputation. However, the results obtained when considering uncertainty avoidance as a continuous moderator variable suggested that only the differences found as regards workplace and leadership were owing to this variable, thus providing empirical support for two out of the eight hypotheses developed on the basis of cultural theories.

This is the first study to analyse whether the relative importance of the antecedents of bank reputation differ with regard to customers’ uncertainty avoidance patterns, which is the cultural variable that is most closely linked in literature to customers’ banking decisions. This study contributes towards reputation research by showing that cultural differences in terms of uncertainty avoidance should be used with caution when establishing business guides for bank managers.

In the period of organizational change and transformation, the attitude of employees towards change has become a key factor in the success of organizational change. Based on the uncertainty management theory (UMT), the paper considers authentic leadership as an important antecedent of employee resistance to change and explores the mediating role of perceived uncertainty and the moderating role of uncertainty avoidance between authentic leadership and employee resistance to change.

The paper conducted a questionnaire survey study and a scenario experimental study. In study 1, the authors collected two stages of data from 256 employees in Central China, one month apart. In study 2, the authors designed a scenario experiment and invited 130 Chinese adults to participate.

The authors find that authentic leadership can effectively reduce employee resistance to change by reducing employee perceived uncertainty. In addition, for individuals with a higher (vs lower) degree of uncertainty avoidance, the direct impact of authentic leadership on perceived uncertainty and the indirect impact of authentic leadership on resistance to change through perceived uncertainty are both stronger (vs lower).

The presented results reveal the mechanism between authentic leadership and employee resistance to change from cognitive perspective and depict an important step toward understanding how authentic leadership and employee uncertainty avoidance interact and how they interact with employee resistance to change.

The purpose of this study was to investigate the goal commitment and satisfaction of participants from two different cultures when given a compliance goal versus no goal. Using a sample of 104 Mexican and U.S. participants, we found significant differences in uncertainty avoidance but not power distance between the participants of the two cultures. In addition, uncertainty avoidance had a significant effect on both goal commitment and satisfaction regardless of the goal condition. Finally, there was a significant goal by country interaction, which shows that Mexican participants, rather than U.S. participants, were more committed and marginally more satisfied with a compliance goal than no goal. Despite differences between the cultures in uncertainty avoidance and a direct effect of uncertainty avoidance on individual reactions to goals, the interaction was not explained by uncertainty avoidance.

The purpose of this study is to investigate how and why formal mentoring support reduces newcomers' intention to leave from the perspective of uncertainty reduction theory.

Time-lagged data were collected from two sources, mentors and newcomers, and 193 paired data sets were included in the analysis.

The results showed that formal mentoring support was positively related to newcomers' person–organisation fit (P–O fit) and person–job fit (P–J fit). In addition, P–O fit and P–J fit mediated the relationship between formal mentoring support and newcomers' intention to leave. Moreover, newcomers' uncertainty avoidance orientation strengthened the relationship between formal mentoring support and perception of fit, and it strengthened the indirect effect between formal mentoring support and newcomer's intention to leave, via the perception of fit.

This study enhances our understanding of the underlying mechanism between formal mentoring support and newcomers' intention to leave. Moreover, it demonstrates that uncertainty avoidance orientation is an important boundary condition during the process of organisational socialisation. The findings also contribute to the organisational socialisation and the mentoring literature by providing evidence from a blue-collar sample.

The purpose of this paper is to investigate the effect of national culture in terms of power distance and uncertainty avoidance on service provision in terms of information flow and communication policy within the Takaful industry (Islamic insurance) in Kuwait and Egypt. Second, to validate Hofstede's claim regarding the homogeneity of Arab culture which he believes is dominated by the Islamic religion.

The study was undertaken among 462 employees from three Takaful organizations in Kuwait and Egypt. The sample was randomly selected from all levels within Takful companies operating in both countries. The data were analyzed using two different statistical packages. The first tool was SPSS version 17 with which the first hypothesis of the differences between Kuwait and Egypt was tested. Second, the analysis of moments structure was utilized to find the effect of national culture based on two cultural dimensions of power distance and uncertainty avoidance on two service mechanisms of information flow and communication policy within the Takaful industry.

Results demonstrate that: more differences than similarities exist between Kuwait and Egypt in terms of power distance and uncertainty avoidance, which implies that the differences in national culture between the two countries are in contrary to Hofstede's claim of homogeneity of Arab culture, and national culture in terms of power distance and uncertainty avoidance affects service provision in terms of information flow and communication policy, respectively.

The paper contributes to the body of knowledge in service marketing literature at the theoretical and practitioner level. First, it provides empirical investigation to an existing theory that links national culture to service provision through service quality gaps. Second, it provides evidence that disputes Hofestede's claim of homogeneity in Arab culture, as it evidently proves the cultural differences between Kuwait and Egypt. On other hand, practitioners of Takaful may comprehend how power distance and uncertainty avoidance might affect information flow and communication policy for which managers can eliminate their information gap, which in turn will strengthen the Takaful operator service quality in information gathering, sharing and disseminating. Takaful Policy makers and institutions might benefit from this research by understanding the effect of national culture on service provision and taking this as an important factor when designing regulations.