This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases (increases) as a country’s Individualism (Uncertainty Avoidance) increases. The analysis also indicates that women scored significantly higher on Paulhus’ Image Management Subscale on an overall basis and for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus’ measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men.

https://www.jstor.org/stable/pdfplus/25123769.pdf

Associations between Hofstede’s Cultural Constructs and Social Desirability Response Bias

http://www3.uma.pt/eduardog/IMG/pdf/Article_Riccio_-_Doupnik_IJA_Cross_Cultural.pdf

The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas

This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada,

Associations between Hofstede's Cultural Constructs and Social Desirability

This study compares the attitudes to ethical dilemmas of first year business students in Malaysia and New Zealand by using a series of scenarios or vignettes. Between subject manipulations were made to the scenarios given, based on expected cultural differences suggested in the literature. In particular, Hofstede's (1980, 1983 and 1991) work was used as a framework to identify dimensions based on differences in national culture. The results indicated some differences in responses based on both nationality and ethnic origin. Differences were also found as a result of the manipulations within the scenarios. However, a lack of any interaction effects between the manipulations and both nationality and ethnic origin indicated that cultural differences did not lead to different responses to the manipulations.

Ethical judgments across cultures: A comparison between business students from malaysia and new zealand

Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes of final year accountancy students in Ireland and Australia. Students were surveyed as to whether they would accept a bribe and/or cheat in an exam. Their attitudes towards whistleblowing – if they became aware of improprieties such as bribery and cheating – were also reviewed. Of the students, 58 per cent of Irish and 23 per cent of Australian appeared willing to participate in fraud. These percentages plummeted when the risk of being caught was introduced. Males appeared between two and four times more likely than females to act unethically. A total of 56 per cent of Irish and 28 per cent of Australians appeared willing to cheat in an exam with the difference between male and female students being significantly reduced. Again the risk of being caught drastically reduced these figures. Just greater than 50 per cent of Australian and just under 50 per cent of Irish students appeared willing to be whistleblowers. It appears as if educators still have a long way to go as regards providing effective ethical education for trainee accountants/auditors.

The ethics of final year accountancy students: an international comparison

This study investigates whether public accountants in the United States and Taiwan perceive the motivational factors (risks and benefits) surrounding unethical business practices differently because of national culture. The study was based on the general proposition that perceptions would differ because of the closeness of the in‐group being harmed or benefited. Subjects provided perceptions of legal, loss‐of‐face, and reputational risk and of psychic and financial gain for eight unethical business practice scenarios. The findings supported the general proposition in terms of risk perceptions, but not in terms of gain perceptions.

A Bi‐cultural Comparison of Accountants’ Perceptions of Unethical Business Practices

The study experimentally examines the usability of a participant’s writing style in email inquiries for fraud (misrepresentation) risk assessment by determining whether auditors can detect appropriate language-based risk factors in an email. The results suggest risk factors are present in emails, but auditors fail to use them for risk assessment. For example, shorter emails arouse skepticism when, in fact, this language feature is an insignificant risk factor. More fitting linguistic-based risk factors are lack of specifics and overuse of qualitative descriptions. Guidance may improve auditors’ recognition of appropriate linguistic-based risk factors in email text. Alternatively, risk factors may be too vague to perceive, suggesting a need for techniques to strengthen them in an email inquiry.

Usability of Language Features of Emails for Detecting Misrepresentations

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A Bi‐cultural Comparison of Accountants’ Perceptions of Unethical Business Practices

Usability of Language Features of Emails for Detecting Misrepresentations