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Journal of Business Ethics
Erschienen in: Journal of Business Ethics 3/2018

15.04.2016

The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments

verfasst von: Peipei Pan, Chris Patel

Erschienen in: Journal of Business Ethics | Ausgabe 3/2018

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Abstract

Researchers have suggested that ethical judgments about “right” and “wrong” are the result of deep and thoughtful principles and should therefore be consistent and not influenced by factors, such as language (Costa et al. in PLoS ONE 9(4):e94842, 2014b, p. 1). As long as an ethical scenario is understood, individuals’ resolution should not depend on whether the ethical scenario is presented in their native language or in a foreign language. Given the forces of globalization and international convergence, an increasing number of accountants and accounting students are becoming proficient in more than one language, and they are required to interpret and apply complex ethical pronouncements issued by various global standard setters both in their native language and in English. There have been calls in the literature to examine whether subjects make systematically different ethical judgments in a foreign language than in their native language. We contribute to the literature by drawing on culture, linguistics, and psychology research to provide empirical evidence that Chinese subjects are more aggressive in interpreting the concept of control when providing their consolidation reporting recommendations in English than in Simplified Chinese. We applied a 2 × 2 within-subject and between-subject randomized experimental design using a sample of Chinese final year undergraduate accounting students at a leading Chinese university, where accounting courses are taught in both Simplified Chinese and English. Students in our study are proxy for entry-level accounting practitioners. Our findings have implications for the globalized business world and cross-cultural research by challenging the commonly held assumption that an individual’s ethical judgment is consistent in different languages. We suggest that systematically different ethical judgments in native and foreign languages needs to be recognized.
Vorheriger Artikel The Effects of Compensation Structures and Monetary Rewards on Managers’ Decisions to Blow the Whistle
Nächster Artikel Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness

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Fußnoten
1
Content equivalence refers to “the equivalence of accounting rules and concepts at issue among the countries being studied, and is a pre-requisite for cross-cultural theory development and hypotheses formulation (Patel 2003, p. 67).” In our study, content equivalence refers to the equivalence between IAS 27 Consolidated and Separate Financial Statements in English and ASBE 33 Consolidated and Separate Financial Statements in Simplified Chinese. However, given the limitations of translation methodology, exact content equivalence of accounting standards is unlikely to be attained.
 
2
The concept of control in ASBE 33 ‘Consolidated and Separate Financial Statements’ is a word-for-word translation from IAS 27 Consolidated and Separate Financial Statements (IAS 27). Control has been word-for-word translated as ‘控制’ in Simplified Chinese and the definition of control has been translated as, ‘指一个企业能够决定另一个企业的财务和经营政策, 并能据以从另一个企业的经营活动中获取利益的权利’.
 
3
Our experiment was conducted in January, 2014 when ASBE 33 was based on IAS 27. Importantly, the definition of control in ASBE 33 is the word-to-word translation from IAS 27.
 
4
Translation and back-translation methodology requires an expert translates the texts from the source language into the target language and a second expert blindly (without access to the original language texts) back-translates the texts in the target language into the source language. If any discrepancies are found in the back-translated version compared to the original, the terms and conceptions in question are re-translated and again blindly back-translated by another expert. This iterative process is repeated until all identified discrepancies are eliminated (Brislin 1970, 1986; Polsa 2007; Usunier 2011).
 
5
To assist with respondents’ judgments, two sets of summarized financial statements were provided to respondents. One set was prepared on the assumption that consolidation occurs. The other set was prepared on the assumption that consolidation does not occur, but supplementary equity accounting information is provided.
 
6
Similar manipulation check questions were used by Psaros and Trotman (2004) and Psaros (2007).
 
7
We applied translation and back-translation methodology in translating research instruments from English to Simplified Chinese. Despite its limitations, translation and back-translation methodology is still the most widely used methodology by global standard setters and researchers. However, linguistic and cultural barriers make it virtually impossible to achieve exact equivalence, or an exact transfer of meaning in translation from one language to another (Kocbek 2008; Evans et al. 2015). We acknowledge that there may still be discrepancies in the English version and the Simplified Chinese version of research instruments.
 
8
Despite extensive pilot testing, two possible errors in the research instrument were identified. First, the word “complement” was mistakenly written as “compliment.” Second, the expression “the loss of Tonens Finance” may not be clear to the subjects. However, the earlier sentence in the research instrument states that, “Tonens Finance returned a loss of $7.3 million.” Additionally, the loss made by Tonens Finance was further shown in the summarized draft financial statements provided in the research instrument. As such, it is very unlikely that subjects did not understand that Tonens Finance made the loss of $7.3 million. However, we acknowledge this as a possible limitation of the study.
 
9
If subjects in one experimental condition are noticeably different from subjects in another condition, any observed differences may be explained by the individual subject’s differences, rather than the experimental conditions. Within-subject design can reduce this variance since the same subjects are required to experience and react to different experimental conditions (Singleton and Straits 2005).
 
10
The within-subject experiment should be used with caution due to the ‘carry-over effect’ (Greenwald 1976; Singleton and Straits 2005; Charness et al. 2012). Carry-over effect refers to the possibility that participating in one condition of an experiment may influence how subjects respond to another condition.
 
11
In order to minimize the ‘carry-over effect,’ researchers have suggested that a reasonable time delay between two experimental conditions should be implemented (Greenwald 1976; Holcombe et al. 1994; Singleton and Straits 2005). In our study, a reasonable delay was enacted as 7 days.
 
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Metadaten
Titel
The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments
verfasst von
Peipei Pan
Chris Patel
Publikationsdatum
15.04.2016
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 3/2018
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-016-3165-z

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