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Keywords: cross-listed firms
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Journal Articles
Journal of International Accounting Research (2017) 16 (3): 119–145.
Published: 01 September 2017
... reporting national culture cross-listed firms Sarbanes-Oxley Act (SOX) This study addresses the role of national culture as an institutional feature that affects the financial reporting of U.S. foreign issuers by examining how culture impacts the likelihood of reporting material weaknesses...