National culture, religiosity, and audited financial statements of small-scale MNCs

IF 2.1 Q2 BUSINESS, FINANCE Pacific Accounting Review Pub Date : 2024-04-17 DOI:10.1108/par-10-2022-0162
Maria Kontesa, Rayenda Khresna Brahmana, Hui Wei You
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Abstract

Purpose

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.

Design/methodology/approach

This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.

Findings

The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.

Originality/value

This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.

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民族文化、宗教信仰与小型跨国公司经审计的财务报表
研究目的本研究的出发点是,小型跨国公司(SMNCs)经理人的审计决策行为会受到其个人价值观的影响,尤其是在审计过程不是强制性的情况下。本研究旨在探讨民族文化--宗教信仰如何影响这一决策。作者进一步研究了外资跨国公司的行为与本土跨国公司有何不同,尽管东道国的文化--宗教信仰价值观可能会影响这一决策:本研究从三个来源获取数据:霍夫斯泰德框架、皮尤研究中心(Pew Research Center)和世界银行企业调查(World Bank Enterprise Survey)。最终样本包括来自 45 个国家的 8,590 家 SMNC 作为观察对象。本研究采用稳健回归分析法检验了文化、宗教信仰和控股股东对经审计的财务报表决策的影响。回归结果支持了假设,而文化宗教信仰价值观与经审计的财务报告相关。本研究填补了文献空白,提供了文化和宗教信仰对跨国公司会计决策影响的实证证据。研究结果可作为今后研究跨国公司管理者会计政策行为的基础,尤其是与社会心理因素有关的研究。
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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