Gray argues that national cultural values affect accounting values. If Country X ranks low on uncertainty avoidance, which of the following statements would be true?

a. the country would rank high on the accounting values of uniformity
b. the country would rank high on the accounting values of secrecy
c. the country would rank low on the accounting values of professionalism
d. the country would rank low on the accounting values of conservatism

Gray's accounting framework postulates that the 4 accounting values of professionalism, conservatism, secrecy, and uniformity can be used to predict differences in accounting systems internationally.

Uncertainty avoidance is the degree to which cultures tolerate unpredictability.

Counties with high uncertainty avoidance are more conservative for example Japan.

While countries that have low uncertainty avoidance are less conservative. They are flexible to change and more willing to take risks.