Culture and auditor choice: A test of the secrecy hypothesis
Article Properties
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LanguageEnglish
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DOI (url)
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Publication Date2008/09/01
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Indian UGC (journal)
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Refrences50
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Citations165
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Ole-Kristian Hope
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Tony Kang
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Wayne Thomas
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Yong Keun Yoo
Cite
Hope, Ole-Kristian, et al. “Culture and Auditor Choice: A Test of the Secrecy Hypothesis”. Journal of Accounting and Public Policy, vol. 27, no. 5, 2008, pp. 357-73, https://doi.org/10.1016/j.jaccpubpol.2008.07.003.
Hope, O.-K., Kang, T., Thomas, W., & Yoo, Y. K. (2008). Culture and auditor choice: A test of the secrecy hypothesis. Journal of Accounting and Public Policy, 27(5), 357-373. https://doi.org/10.1016/j.jaccpubpol.2008.07.003
Hope OK, Kang T, Thomas W, Yoo YK. Culture and auditor choice: A test of the secrecy hypothesis. Journal of Accounting and Public Policy. 2008;27(5):357-73.
Journal Categories
Political science
Political institutions and public administration (General)
Social Sciences
Commerce
Business
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
| Auditors’ governance functions and legal environments: An international investigation | 2007 | |||
Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries | The Accounting Review |
| 537 | 2004 |
| Investor protection and earnings management: An international comparison | Journal of Financial Economics |
| 2003 | |
| Disclosure practices, enforcement of accounting standards and analysts’ forecast accuracy: An international study | 2003 | |||
| Firm-level disclosures and the relative roles of culture and legal origin | 2003 |
Refrences Analysis
The category
Social Sciences: Economic theory. Demography: Economics as a science 25
is the most frequently represented among the references in this article. It primarily includes studies from Journal of Accounting and Economics The chart below illustrates the number of referenced publications per year.
Refrences used by this article by year
Citations
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
| The impact of cultural orientation towards secrecy on innovation | Economics Letters |
| 2024 | |
| Operational risk disclosure quality and national culture: Evidence from the E.U. Banking industry | Journal of International Accounting, Auditing and Taxation |
| 2024 | |
| Cultural tightness and financial reporting behavior around the world | Journal of Business Research |
| 2024 | |
| Alcohol culture and corporate risk-taking | Research in International Business and Finance |
| 1 | 2024 |
Secrecy culture, client importance, and auditor reporting behavior: an international study | Managerial Auditing Journal |
| 2024 |
Citations Analysis
The category
Social Sciences: Commerce: Business 78
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled The Effect of Institutional and Cultural Factors on the Perceptions of Earnings Management and was published in 2010. The most recent citation comes from a 2024 study titled Cultural tightness and financial reporting behavior around the world. This article reached its peak citation in 2020, with 17 citations. It has been cited in 78 different journals, 3% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 27 citations. The chart below illustrates the annual citation trends for this article.