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Fábio Albuquerque

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Review Open access Sep 2026

From Accounting Systems to Accounting Behavior

Since Gray’s extension of Hofstede’s cultural dimensions into the accounting domain, culture has become one of the most influential explanations for international differences in financial reporting. However, the widespread adoption of International Financial Reporting Standards (IFRS) has raised questions regarding the...

Fábio Albuquerque, Arickson da Silva Maocha · 0 citations

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