Financial Reporting Practices in Selected Arab Countries

References

• Abdeen, A.M., and Yavas, V. “Current Status of Accounting Education in Saudi Arabia.” International Journal of Accounting Education and Research, 20, 2 (1985), 155–173.
   Google Scholar
• Abdel-Magid, M.F. “The Theory of Islamic Banking: Accounting Implications.” international Journal of Accounting Education and Research, 17, 1 (1981), 79–102.
   Google Scholar
• Abdelsalam, M., and Satin, D. “The Effect of Published Corporate Financial Reports on Stock Trading Volume in Thin Markets: A Study of Saudi Arabia.” International Journal of Accounting Education and Research, 26, 4 (1991): 302–313.
   Google Scholar
• Adler, N. “Cross-Cultural Management: Issues to Be Faced.” International Studies of Man and Organizations, 13, 2 (1983a), 7–45.
   Google Scholar
• Adler, N. “Cross-Cultural Management Research: The Ostrich and the Trend.” Academy of Management Review, 8, 2 (1983b), 226–232.
   Web of Science ®Google Scholar
• Adler, N. “From the Atlantic to the Pacific Century: Cross-Cultural Management Reviewed.” Journal of Management, 12, 2 (1986), 295–318.
   Web of Science ®Google Scholar
• Agami, A.M., and Alkafaji, Y.A. “Accounting Education in Selected Middle Eastern Countries.” International Journal of Accounting Education and Research, 23, 1 (1987), 145–167.
   Google Scholar
• Amer, M.B. “Impact of Public Ownership on the U.A.R. Accounting Profession.” International Journal of Accounting Education and Research, 4, 2 (1969), 49–61.
   Google Scholar
• Bloom, R., and Naciri, M.A. “Accounting Standard Setting and Culture: A Comparative Analysis of the United States, Canada, England, West Germany, Australia, New Zealand, Sweden, Japan, and Switzerland.” International Journal of Accounting, 24, 1 (1989), 70–97.
   Google Scholar
• Boyacigiller, N., and Adler, N. “The Parochial Dinosaur: Organizational Science in a Global Context.” Academy of Management Review, 16 (1991), 262–290.
   Web of Science ®Google Scholar
• David, R., and Brierly, J. Major Legal Systems in the World Today: An Introduction to the Study of Comparative Law. London: Stevens, 1985.
   Google Scholar
• Doupnik, T., and Salter, S. “An Empirical Test of a Judgmental International Classification of Financial Reporting Practices.” Journal of International Business Studies (Spring 1994).
   Web of Science ®Google Scholar
• El Safty, M.A. “An International Focus on Accounting and Reporting Policies and Practices.” In A. Hopwood (ed.), International Pressure for Accounting Change. London: Prentice-Hall, 1989, pp. 201–212.
   Google Scholar
• Enthoven, A.J.H. Accounting Education in the Third World. Sarasota, FL: American Accounting Association, 1978.
   Google Scholar
• Ernst and Young. Doing Business in Saudi Arabia. New York: Ernst and Young, 1992.
   Google Scholar
• Franke, R.; Hofstede, G.; and Bond, M. “Cultural Roots of Economic Performance: A Research Note.” Strategic Management Journal (Summer 1991), 165–173.
   Web of Science ®Google Scholar
• Gray, S.J. “Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally.” Abacus, 3 (1988), 1–15.
   Google Scholar
• Hamilton, G., and Biggart, N. “Market Culture and Authority: A Comparative Analysis of Management and Organization in the Far East.” American Journal of Sociology, 94 (1988, Supplement), 52–94.
   Web of Science ®Google Scholar
• Haqiqi, A.W., and Pomeranz, F. “Accounting Needs of Islamic Banking.” Advances in International Accounting, vol. 9. Greenwich, CT: JAI Press, 1987, pp. 153–168.
   Google Scholar
• Hassan, N. “International Accounting Standards: Desirable as a Short-term Solution in the Case of the Arab Gulf States?” In V.K. Zimmerman (ed.), The Recent Accounting and Auditing Developments in the Middle East. Urbana-Champaign: University of Illinois, 1985, pp. 69–100.
   Google Scholar
• Hofstede, G. “Cultural Dimensions in Management and Planning.” Asia Pacific Journal of Management (January 1984), 81–99.
   Google Scholar
• Hofstede, G. Cultures and Organizations: Software of the Mind. London: McGraw-Hill, 1991.
   Google Scholar
• Hofstede, G., and Bond, M. “The Confucius Connection: From Cultural Roots to Economic Growth.” Organizational Dynamics, 16 (1988), 4–21.
   Web of Science ®Google Scholar
• Jaeger, A. “Organization Development and National Culture: Where’s the Fit?” Academy of Management Review, 2, 1 (1986), 178–190.
   Google Scholar
• Merei, I.J. “Design and Application of Professional Standards in a Developing Country: The Case in Saudi Arabia.” In V.K. Zimmerman (ed.), The Recent Accounting and Auditing Developments in the Middle East. Urbana-Champaign: University of Illinois, 1985, pp. 43–63.
   Google Scholar
• Mueller, G. International Accounting. New York: MacMillan, 1967.
   Google Scholar
• Perera, M. H. B. “Towards a Framework to Analyze the Impact of Culture on Accounting.” International Journal of Accounting, 24, 1 (1989), 42–56.
   Google Scholar
• Price Waterhouse. Doing Business in Egypt. New York: Price Waterhouse, 1990.
   Google Scholar
• Scott, G.M., and Troberg, P. “Report of the Committee on Accounting in Developing Countries.” Accounting Review (1976, Supplement), 204–250.
   Google Scholar
• Shinawi, A. A. K., and Crum, W.F. “The Emergence of Professional Public Accounting in Saudi Arabia.” International Journal of Accounting Education and Research, 6, 2 (1971), 103–110.
   Google Scholar
• World Bank. Emerging Stock Markets: Fact-book. Washington, DC: 1992.
   Google Scholar