Why do national GAAP differ from IAS? The role of culture

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Differences between domestic accounting standards and IAS: measurement, determinants and implications (2005, background): “Ding et al. / Journal of Accounting and Public Policy 26 (2007) 1–38”
Convergence of Accounting Standards and Foreign Direct Investment (2014, unknown): “Several studies in the literature have found that FDI is responsive to the difference in real interest rates or the real exchange rate (Ding et al., 2005; Hyun & Kim, 2010).”
On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system (2008, background): “Under these circumstances, Ding et al. (2007) suggest that emerging”
Why do Countries Adopt International Financial Reporting Standards (2009, background): “As an additional test of network benefits, we examine whether the likelihood of IFRS adoption for a given country increases in the proportion of its trade partners that are IFRS adopters.11”
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, methodology): “6.2 Legal origin model The 17 countries comprising our sample represent diverse historical, cultural, social, economic and institutional environments (e.g. Hope 2003a, Ding et al. 2005, Maijoor and Vanstraelen 2006, Jackson and Deeg 2008).”