Foreign firms cross-listing in the U.S. benefited from increased accounting quality and valuation stemming from the … historically more stringent accounting and regulatory environment in the U.S. compared to their home markets. Auditors of these … jurisdictions do not experience a significant change in the complexity of their accounting environments, mitigating the impact of …

corporations (MNCs) using two sets of Public Company Accounting Oversight Board (PCAOB) international regulatory events. We find …

This paper presents empirical evidence on applied analysis interdependences with created accounting policies and … financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies …. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have …

145 accounting executives and interviews of 16 accounting executives. Executives view controls around non …