A cross-cultural examination of auditors’ willingness to relocate in public accounting: evidence from Hong Kong and the United States

UM > Faculty of Business Administration > DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT

Status	已發表Published
	A cross-cultural examination of auditors’ willingness to relocate in public accounting: evidence from Hong Kong and the United States
	Law, K. F.; Yuen, C. Y.; Lei, C. H.
	2016-07-01
Source Publication	International Journal of Auditing
ISSN	1099-1123
Pages	17-41
Abstract	This empirical study examines the determinants of factors influencing auditors’ willingness to relocate nationally and internationally in public accounting on two cultural dimensions. This is the first study in the cross-cultural literature to examine this under-researched issue. A theoretical model is developed from family systems theory and social role theory. Logistic regression models (Models 1–16) are performed. While a cultural difference between auditors in the United States (US) and in Hong Kong (HK) might have been expected, we find similar results for both groups of auditors. Spouse willingness has the highest explanatory power among the family factor variables. Other family variables are also found to be significant. Male auditors are more willing to relocate nationally and internationally than female auditors. Furthermore, auditors’ career plateau has the highest explanatory power among the organizational variables, followed by perceived organizational support and auditors’ compensation. Our results support family systems theory and social role theory. A series of sensitivity analyses validate our main results and indicate the robustness of the findings. This study provides important implications for human asset accounting and the cross-cultural accounting literature.
Keyword	auditors’ relocation family systems theory social role theory
Language	英語English
The Source to Article	PB_Publication
PUB ID	15061
Document Type	Journal article
Collection	DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Corresponding Author	Law, K. F.
Recommended Citation GB/T 7714	Law, K. F.,Yuen, C. Y.,Lei, C. H.. A cross-cultural examination of auditors’ willingness to relocate in public accounting: evidence from Hong Kong and the United States[J]. International Journal of Auditing, 2016, 17-41.
APA	Law, K. F.., Yuen, C. Y.., & Lei, C. H. (2016). A cross-cultural examination of auditors’ willingness to relocate in public accounting: evidence from Hong Kong and the United States. International Journal of Auditing, 17-41.
MLA	Law, K. F.,et al."A cross-cultural examination of auditors’ willingness to relocate in public accounting: evidence from Hong Kong and the United States".International Journal of Auditing (2016):17-41.

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