We examine the influence of religiosity on professional accountants' judgments towards global convergence of financial reporting using, as an example, the Islamic religiosity context of Bangladesh. Professional accountants' judgments, in relation to the global convergence of the International Financial Reporting Standards (IFRS), is measured using Gray's (1988) accounting values (professionalism vs. statutory control, uniformity vs. flexibility, conservatism vs. optimism and secrecy vs. transparency), with Islamic religiosity measured using the Sahin–Francis Scale of Attitude towards Islam. We find that professional accountants in Bangladesh who have higher levels of Islamic religiosity values are supportive of statutory control, conservatism, uniformity, and secrecy. These findings suggest that professional accountants in Bangladesh are less likely to be supportive of principles-based financial reporting standards such as IFRS. The findings have implications for global accounting standard setters, international accounting firms, and multinational companies, particularly in Islamic countries. Our study findings may be useful to regulators in Bangladesh and other Islamic countries in improving the quality of the convergence of IFRS.

我们以孟加拉国的伊斯兰宗教背景为例，研究了宗教信仰对专业会计师对全球财务报告趋同判断的影响。专业会计师对国际财务报告准则（IFRS）全球趋同的判断是使用格雷（1988）会计价值观（专业性与法定控制、统一性与灵活性、保守性与乐观性、保密性与保守性）来衡量的。透明度），并使用沙欣-弗朗西斯对伊斯兰教的态度量表来衡量伊斯兰教的宗教信仰。我们发现，孟加拉国的专业会计师具有较高水平的伊斯兰宗教信仰价值观，支持法定控制、保守主义、统一性和保密性。这些调查结果表明，孟加拉国的专业会计师不太可能支持基于原则的财务报告标准，例如《国际财务报告准则》。研究结果对全球会计准则制定者、国际会计师事务所和跨国公司，特别是伊斯兰国家的公司，具有重要意义。我们的研究结果可能有助于孟加拉国和其他伊斯兰国家的监管机构提高 IFRS 的趋同质量。