Saeed Askary

Accounting professionalism – a cultural perspective of developing countries

Purpose – The purpose of this study is to examine the effects of culture on accounting professionalism in 12 developing countries by applying Grays 1988 model and Hofstede 1980 cultural study.Design/methodology/approach – Connecting seven variables introduced within a testable model lead the finding to classify the twelve countries within a range from statutory control to professionalism. The data set was collected from 1996 to 2000 through different sources. Twelve developing countries have been chosen from the Middle East and South East Asia in this study and cluster analysis is used for analysing and classifying the countries.Findings – The results show while the Grays hypothesis of statutory control is positively confirmed for Iran, and moderately for Bangladesh, Jordan, Oman, and Qatar, it is negatively rejected for Pakistan, Turkey, Malaysia, and Indonesia.Research limitations/implications – One limitation of this study is the improvised nature of the data set caused by the difficulty in collectin...

Culture and Accounting Practices in Turkey

This paper examines the effects of cultural values on accounting practices in Turkey by applying Grays theory (Gray, 1988) of socio-cultural factors on accounting values and practices. We compared the model of accounting with accounting-profession authority, the quality and uniformity of financial disclosures, and accounting measurements in present Turkey. This country is a unique case among developing countries because of its specific geopolitical and cultural features. Our results confirm Grays theory that high uncertainty avoidance and low individualism are positively associated with high conservative accounting measurements. In addition, the study confirms that the highest power distance, uncertainty avoidance, and the lower individualism are positively associated with accounting uniformity. However, large power distance, high uncertainty avoidance, and collectivisms negatively affect professionalism and financial disclosures.

Influence of culture on accounting uniformity among Arabic nations

Purpose – The purpose of this paper is to investigate the effects of cultural values on accounting uniformity and consistency among Arabic nations.Design/methodology/approach – A combination of a survey and analysis of published data on accounting information. Cluster analysis is used to classify the countries on the basis of accounting consistency and uniformity.Findings – The study indicates that the Hofstede‐Gray hypothesis of accounting uniformity in Arab countries is supported by actual examination of accounting practice.Research limitations/implications – This is an initial study and the results need to be confirmed in future research. Nevertheless, the finding should be of interested to global investors, international accounting organizations (e.g. IFAC) and other academics who are researching accounting in the Middle East.Practical implications – The study indicates that in Arabic nations with a Muslim majority, cultural factors affect accounting development generally and accounting uniformity par...

Improvements in Audit Risks Related to Information Technology Frauds

In this paper, the authors examine how different types of fraud in most Information Technology IT environments affect an audit risk model from 2001 through 2008. Variations in IT fraud are questionable for determining the audit risks that affect audit quality and report. The data sources in this study came from the Computer Crime and Security Survey report CSI 2008. By relating different IT fraud to audit risk components through trend analysis in IT fraud improvements from 2001 to 2008, the authors measured declined percentages for control risks, inherent risks, and detection risks. They found that an improvement in control risks has been achieved up to 52.80%, 43% for detection risks, and 14% for inherent risks. An overall improvement in audit risk is 47.5%, which is a considerable development in audit quality. The study shows that progress in detecting IT fraud positively reduced audit risks and has significantly increased the audit quality since 2001.

An assessment of employee commitment to work among UAE nationals

This research paper investigates the employee commitment to work as demonstrated by UAE national men and women across three sectors: the public, semi-public and private, specifically in the Emirates of Abu Dhabi and Dubai. The research demonstrated that the private sector has a high level of work satisfaction. In contrast, the greatest dissatisfaction was in the public and semi-public sectors which respondents opined that there was generally a lack of recognition for good work and that they did not have opportunities to engage in discussion about progress of the organisation they worked for, and weak support for the performance evaluation process, citing reservations about its fairness. Emiratis looking for career advancement should consider the private sector with a greater degree of confidence than they have thus far – a view endorsed by their own compatriots according to the outcomes of this research.

An educational theory for teaching auditing and assurance after Enron

We developed an educational model for teaching and learning auditing topics based on the concept of ‘scholarship of teaching’. The new legislative regulatory and governmental rules had to be raised for protecting ‘the public interests’ in the aftermath of corporate collapses. These collapses have resulted in a series of new reforms in auditing and assurance education that should be exploited for the benefit of the public interests. The educational programme must be directed toward teaching future accountants and auditors to be more aware of and accountable for the consequences of the corporate collapses in favour of the public interests.