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, Stephen;  Kang, Tony;  Gotti, Giorgio;  Dupnik, Tim;  2013.  The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism.  Management International Review  2013 (53), 607-632

Sharp, David;  Chen, Yasheng;  Salter, Stephen;  2013.  Escalation of Commitment to a Course of Action: The Role of Agency, Framing and National Culture: An Eight Country Study.  Volume 29 No. 1 of Advances in Accounting Incorporating Advances in International Accounting.  29 (1), 161–169

Lewis, Philip;  Yeow, Pamela;  Huerta, Esperanza;  Salter, Stephen;  2012.  Motivating Employees to Share Their Failures in Knowledge Management Systems: Anonymity and Culture.  Journal of Information Systems  26 (2), 93-117

Salter, Stephen;  2011.  “Shades of Gray: An Empirical Examination of Gray’s Theory of Culture and Income Measurement Practices Using 20 F Data.  Advances in Accounting, incorporating Advances in International Accounting  27 (1), 132-142

Han, S;  Kang, T;  Yoo, Y;  Salter, Stephen;  2010.  A Cross-Country Study on the Effects of National Culture on Earnings Discretion.  Journal of International Business Studies  41 (1)

Schulz, A.K;  Lopez-V, J;  Lewis, P;  Salter, Stephen;  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

Schultz, A;  Lewis, P;  Lopez-V, J.C;  Salter, Stephen;  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

Drake, A;  Wong, J;  Salter, Stephen;  2007.  The Impact of Financial and Non-Financial Information on Individual Task Motivation and Performance.  Behavioral Research in Accounting  19

Lewis, P;  Salter, Stephen;  2006.  Europe and America - Together or Apart: An Empirical Test of Differences in Actual Reported Results.  Advances in International Accounting  19, 221-242

Brody, R;  Lin, S;  Salter, Stephen;  2006.  Re-Evaluating Compensation and Control in a Multi-Cultural Environment.  Journal of International Accounting Research (printed in 2007)  5 (2)

Books and Book Chapters

Salter, Stephen;  2010.  Managerial Accounting.  Pearson Education Limited (11), 564-589

Salter, Stephen;  2008.  Managerial Accounting.  Pearson Education Limited (10)

Salter, Stephen;  2006.  Managerial Accounting.  Financial Times (9)

Conference Proceedings

Devos, Elizabeth;  Salter, Stephen;  2010.  An Ever Closer Union? An Analysis of Conservatism in Financial Reporting in the European Union.  American Accounting Association Annual Meeting Proceedings

Dupnik, Tim;  Kang, Tony;  Gotti, Giorgio;  Salter, Stephen;  2010.  Is Culture the Missing Value in Explaining Accounting Conservatism Cross Nationally?.  American Accounting Association (AAA) 2010 Annual Meeting Proceedings Series