1. Cluster analysis;Aldenderfer,1984
2. Amat, O., Blake, J., Wraith, P., & Oliveras, E. (1999). Dimensions of national culture and the accounting environment—The Spanish case. Department of Economics and Business, Universitat Pompeu Fabra.
3. The association between European materiality estimates and client integrity, national culture and litigation;Arnold;The International Journal of Accounting,2001
4. International accounting and multinational enterprises;Arpan,1985
5. Cross-cultural differences in the behavioral consequences of imposing performance evaluation and reward systems: An experimental investigation;Aswasthi;The International Journal of Accounting,2001