There have been relatively few studies in finance and accounting that include the use of cultural dimensions. We conclude that both the accounting and finance fields make sparse use of cultural dimensions in scholarship. However, the field of accounting has made greater use of cultural...

This paper examines the importance of governance transparency as a foundation of modern finance and the national institutions of effective capitalism. Governance transparency has two major components, self-dealing transparency and corporate ownership transparency. Governance transparency reduces...

Prior literature contending that corporate governance in Asia is poor ignores disclosure of self-dealing. This paper overcomes this deficiency as it examines the determinants of measures against self-dealing in business transactions in sixty countries, focusing especially on Asian countries...

Given the importance of financial intermediation and the rise of globalization, there is little prior research on how national preferences for financial intermediation (markets versus institutions) are determined by cultural, legal, and other national characteristics. Using panel analysis for...