Truth, consequences and culture: A comparative examination of cheating and attitudes about cheating among U.s. And U.k. Students [Book Review]

Journal of Business Ethics 31 (1):37-50 (2001)
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As Post observes, accounting firms are unique among multinationals. They are more likely than firms in almost any other category to go abroad. They also have less choice in location as their expansion is determined largely by the desired locations of their clients. Given the widespread global presence of such firms, it can be argued that the global audit firm is uniquely at risk from variations in ethical perceptions across nations. This study extends the U.S. accounting literature on determinants of cheating among accounting students to the U.K. Based on the work of Cohen et al. it develops a model that suggests that students in lower "uncertainty avoidance" countries will be both less likely to cheat, and when they do cheat, will be driven by internal rather than external mode. Our results supported the model as proposed as our results indicated that U.S. students were more likely to cheat and were more responsive to external stimuli than were the U.K. students



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