1.
Perryman et al. (2016) study gender diversity, firm performance, risk, and executive compensation.
What types of accounting information are used in the variables of Perryman et al.’s (2016) study?
Show how the variables specified in hypothesis 1 and 2 could be displayed in one diagram, which illustrates the independent and dependent variables for each hypothesis.
Explain Figure 1 in Perryman et al.’s (2016) study in your own words.
Explain whether Perryman et al.’s (2016) study is quantitative or qualitative and the basis for your conclusion.
2.
Agency theory is used to explain several aspects of accounting.
Briefly describe agency theory and its key assumptions regarding the motivations of principals and agents.
In your opinion, how realistic are the assumptions regarding the motivations of principals and agents as outlined in agency theory?
In your own words, discuss how agency theory explains the need for financial accounting.
3.
Refer to the study by Irawanto (2015).
What are the advantages of employee participation in budgeting?
Irawanto (2015, p. 160) refers to the Indonesian cultural dimensions of high power distance, high ambiguity avoidance and a feminist culture, stating they could possibly limit employees’ participation in budgeting. Discuss these three cultural dimensions and explain why they might be expected to reduce employees’ likelihood of participating in budgeting in the Indonesian context.
What trends in Indonesia does Irawanto (2015) put forward to suggest these cultural dimensions (identified in 3b) may not limit employees’ willingness to participate in budgeting in Indonesia?
Irawanto (2015) found that younger employees had greater involvement in all aspects of decision making. While Irawanto (2015) does not offer an explanation, why do you think that younger employees had greater involvement in decision making?
4.
Nguyen and Nugyen (2020) studied the audit expectation gap in Vietnam. Read their study and answer the following questions.
Describe the audit expectation gap?
The research methodology section of the paper states ‘qualitative research is combined with quantitative research’. What information do the authors provide about how they undertook the qualitative part of the research?
What additional information could be added to the ‘data collection’ section of the paper to provide useful information to readers?
What extra information could be added to make Table 1 and its discussion more understandable? e. What are three improvements/additions that could be made to the conclusion section of the study?
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