Interaction Effect of Foreign Language and Obedience Pressure on Ethical Judgment in Accounting: Evidence from Japan
Interaction Effect of Foreign Language and Obedience Pressure on Ethical Judgment in Accounting: Evidence from Japan
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DOI：
10.2308/jiar-2020-057
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发表时间：
2023-03
影响因子：
1.2
通讯作者：
S. Sugahara;Noriyuki Tsunogaya;Jong-Hoon Kim
中科院分区：
文献类型：
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作者：
S. Sugahara;Noriyuki Tsunogaya;Jong-Hoon Kim
本研究探讨了外语和上级服从压力对审计背景下道德判断的相互作用的影响。我们进行了一项 2 × 2 参与者间实验，以语言和服从压力作为自变量。参与者包括来自日本八所顶尖大学的会计专业学生以及代理入门级审计专业人士。他们被要求根据合并报告情景提供自己的判断。我们发现，在服从压力下，与使用母语相比，使用外语会使一个人的判断不太符合上级的偏好（不太顺从）。这些结果为审计问题中外语效应的潜在边界提供了新的见解。
This study examines the interaction effect of foreign language and obedience pressure from superiors on the ethical judgment in an auditing context. We conducted a 2 × 2 between-participants experiment with language and obedience pressure as independent variables. Participants are accounting students from eight leading universities in Japan to proxy entry-level auditing professionals. They were asked to provide their judgments based on a consolidation reporting scenario. We found that, under obedience pressure, foreign language use makes one’s judgment less aligned with the superior’s preference (less compliant) than the use of the native language. These results provide new insights regarding the potential boundary of the foreign language effect in auditing issues.