A comparative study of professional accountants judgements BY CHRIS PATEL

... Organization Performance ii STUDIES IN MANAGERIAL AND FINANCIAL ACCOUNTING VOLUME 15 A COMPARATIVE STUDY OF PROFESSIONAL ACCOUNTANTS JUDGEMENTS BY CHRIS PATEL Department of Accounting and Finance,... way; CHRIS PATEL Australian professional accountants are more likely to engage in whistleblowing as an internal control mechanism than Chinese Malaysian and Indian professional accountants, and... H 1a: Australian professional accountants are less likely to resolve audit conflicts by acceding to clients than Indian and Chinese Malaysian professional accountants H1b: Australian professional