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Professional Autonomy, Professional Confidence, And IFRS Harmonization: Evidence from the World Values Surveys

Jiahua Zhou & Robert W. McGee

Journal of Accounting, Ethics and Public Policy2024https://doi.org/10.60154/jaepp.2024.v25n2p238article
ABDC C
Weight
0.30

What the paper says

This study examines how International Financial Reporting Standards (IFRS) align with the cultural characteristics of adopting countries, emphasizing the professional judgment required for IFRS implementation. Building on the cultural frameworks of Hofstede and Gray, the study highlights the importance of professional autonomy and confidence in adopting IFRS. The research identifies six key factors influencing IFRS adoption using data from the World Values Surveys. The findings highlight the pivotal roles of professional autonomy, with social trust emerging as a crucial element influencing autonomy. The study also addresses the challenges posed by political interference and recommends clearer regulatory frameworks to mitigate risks associated with professional judgment. Additionally, the paper emphasizes the role of professional confidence, supported by trust in the government and the justice system, in facilitating IFRS adoption. The study suggests that developing countries can enhance their alignment with IFRS by fostering trust, minimizing political interference, and improving societal well-being.

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Cite this paper

https://doi.org/https://doi.org/10.60154/jaepp.2024.v25n2p238

Or copy a formatted citation

@article{jiahua2024,
  title        = {{Professional Autonomy, Professional Confidence, And IFRS Harmonization: Evidence from the World Values Surveys}},
  author       = {Jiahua Zhou & Robert W. McGee},
  journal      = {Journal of Accounting, Ethics and Public Policy},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.60154/jaepp.2024.v25n2p238},
}

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Professional Autonomy, Professional Confidence, And IFRS Harmonization: Evidence from the World Values Surveys

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.