Dr.Stephen Salter

Chair for the Center of Western Hemispheric Trade
Professor of Accounting

Recent Publications

On This Page:

Working Papers

Mexican Accounting Standard Setting Process: The Accounting for Inflation Standards (In Data Collection)

Published Papers - Academic Journals

Salter, S.B., T. Kang, G. Gotti, T.S. Doupnik (2013). “The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism.” Management International Review (MIR). Vol. 53. Issue 4, pp. 607-632. doi: 10.1007/s11575-012-0152-1. ISI Impact Factor: 0.754.

Salter S., D. Sharp and Y Chen“Escalation of Commitment to a Course of Action: The Role of Agency, Framing and National Culture: An Eight Country Study,” (2013) Advances in Accounting Incorporating Advances in International Accounting 29:1

Huerta, Esperanza, Stephen B. Salter, Phillip A. Lewis, and Pamela Yeow. "Motivating employees to share their failures in knowledge management systems Fall 2012, Vol. 26, No. 2, pp. 93-117.

Salter, S. B., & Lewis, P. A. (2011)Shades of gray: An empirical examination of gray's model of culture and income measurement practices using 20-F data. Advances in Accounting, 27(1), 132-142. doi:10.1016/j.adiac.2010.08.008

Salter, S., Han, S., Kang, T., Yoo, Y. K. (2010). A Cross-Country Study on the Effects of National Culture on Earnings Discretion. Journal of International Business Studies, 41(1). ISI Journal Quality Rating= 2.992.

Schulz, A., Salter, S., Lopez, J., Lewis, P. (2009). Re-Evaluating Face: A Note on Differences in Private Information Sharing Between Two Communitarian Societies. Journal of International Accounting Research, 8(1), 57-65. Harzing Journal Quality Rating= Well Regarded Journal.

Salter, S., Schultz, A., Lewis, P., Lopez-V, J.C (2008). Otra Empanada en La Parilla: Examining the Role of Culture and Information Sharing in Chile and Australia. Journal of International Financial Management and Accounting, 19(1), 57-71. Harzing Journal Quality Rating= Well Regarded Journal.

Salter, S., Drake, A., Wong, J. (2007). The Impact of Financial and Non-Financial Information on Individual Task Motivation and Performance. Behavioral Research in Accounting, 19, Harzing Journal Quallity Rating= Highly Regarded Journal.

Salter, S., Lewis, P. A. (2006). Europe and America - Together or Apart: An Empirical Test of Differences in Actual Reported Results. Advances in International Accounting, 19, 221-242. Harzing Journal Quality Rating= Well Regarded Journal.

Salter, S., Brody, R. G., Lin, S. (2006). Re-Evaluating Compensation and Control in a Multi-Cultural Environment. Journal of International Accounting Research (printed in 2007), 5(2), Harzing Journal Quality Rating= Well Regarded Journal.

Books and Book Chapters

Salter, S. (2010). In Christopher Nobes and Robert Parker (Ed.), Managerial Accounting (11th ed., pp. 564-589). Harlow, Essex: Pearson Education Limited.

Salter, S. (2008). In Christopher Nobes and Robert Parker (Ed.), "Managerial Accounting" (10th ed.). Harlow, Essex: Pearson Education Limited.

Salter, S. (2006). In Christopher Nobes and Robert Parker (Ed.), Managerial Accounting (9th ed.). London: Financial Times.

Conference Proceedings

De Vos, E. M., Salter, S. (2010). An Ever Closer Union? An Analysis of Conservatism in Financial Reporting in the European Union. San Francisco, CA: American Accounting Association Annual Meeting Proceedings.

T. Doupnik, Gotti G., Kang T., Salter, S. (2010). "Is Culture the Missing Value in Explaining Accounting Conservatism Cross Nationally?" American Accounting Association (AAA) 2010 Annual Meeting Proceedings Series


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