Interaction Effect of Foreign Language and Obedience Pressure on Ethical Judgment in Accounting: Evidence from Japan

IF 0.9 Q3 BUSINESS, FINANCE Journal of International Accounting Research Pub Date : 2023-03-01 DOI:10.2308/jiar-2020-057
S. Sugahara, Noriyuki Tsunogaya, Jong-Hoon Kim
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Abstract

This study examines the interaction effect of foreign language and obedience pressure from superiors on the ethical judgment in an auditing context. We conducted a 2 × 2 between-participants experiment with language and obedience pressure as independent variables. Participants are accounting students from eight leading universities in Japan to proxy entry-level auditing professionals. They were asked to provide their judgments based on a consolidation reporting scenario. We found that, under obedience pressure, foreign language use makes one’s judgment less aligned with the superior’s preference (less compliant) than the use of the native language. These results provide new insights regarding the potential boundary of the foreign language effect in auditing issues.
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外语与服从压力对会计伦理判断的交互作用:来自日本的证据
本研究考察了外语和上级服从压力对审计伦理判断的交互作用。我们进行了一个以语言和服从压力为独立变量的2 × 2参与者实验。参与者是来自日本8所顶尖大学的会计专业学生,以代理初级审计专业人员。他们被要求提供基于合并报告情景的判断。我们发现,在服从压力下,与使用母语相比,使用外语会使一个人的判断更不符合上级的偏好(更不顺从)。这些结果为外语效应在审计问题中的潜在边界提供了新的见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
1.40
自引率
16.70%
发文量
19
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