1
Assistant Professor of Accounting, University of Kurdistan
2
Assistant Professor of Accounting, Islamic Azad University, Shahrood Branch
Abstract
The aim of this study is to investigate the relation between occurrence of accounting errors and cultural behavior of accountant in Tehran Stock Exchange. For this research, 1104 observations are studied and panel regression was used. The results show that there is significant and positive relation between accounting errors and power distance. Some other results are below: There is significant and positive relation between accounting errors and individualism. This hypothesis base on absolute and relative of errors and type of accounts that include errors is subdivided to 16 sub hypothesis. Sub hypothesis for one of the accounting errors is following: There is significant and positive relation between absolute errors on inventory account with power distance. There is significant and positive relation between absolute errors on inventory account with individualism. There is significant and positive relation between relative errors on inventory account with power distance. There is significant and positive relation between absolute errors on inventory account with individualism.
Jamei, R., & Abdoli, M. R. (2015). An Empirical Study on the Impact of Culture on Audit–Detected Accounting Errors in Tehran Stock Exchange. Journal of Iranian Accounting Review, 2(5), 1-16.
MLA
Reza Jamei; Mohammad Reza Abdoli. "An Empirical Study on the Impact of Culture on Audit–Detected Accounting Errors in Tehran Stock Exchange". Journal of Iranian Accounting Review, 2, 5, 2015, 1-16.
HARVARD
Jamei, R., Abdoli, M. R. (2015). 'An Empirical Study on the Impact of Culture on Audit–Detected Accounting Errors in Tehran Stock Exchange', Journal of Iranian Accounting Review, 2(5), pp. 1-16.
VANCOUVER
Jamei, R., Abdoli, M. R. An Empirical Study on the Impact of Culture on Audit–Detected Accounting Errors in Tehran Stock Exchange. Journal of Iranian Accounting Review, 2015; 2(5): 1-16.
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