As part of the U.S. regulatory requirements, non-U.S. companies registered on U.S. stock exchanges ('foreign registrants') are required to compile financial reports that comply with U.S. Generally Accepted Accounting Principles ('GAAP') or provide a reconciliation of non-U.S. GAAP financial...

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the...

The 1997/98 financial crisis forced the Indonesian government to inject capital into selected banks, introduce deposit insurance and change capital requirements. This study investigates the relation between highly concentrated ownership and bank risk-taking using a sample of 52 insured private...