American rules . . . are much more specific on how to decide the relative values, while international rules tend to state principles the company should apply and offer limited examples to guide the decision. Similarly, the American rule aimed at preventing round trips has a lot more detail than the international one.financial accounting rules resulted in a non-comparable audit and financial statement results. How much more problematic, therefore, may audits conducted in countries with even less cultural similarity be? Another interesting angle in this HP/Autonomy battle is the involvement of all of the Big 4 accounting firms. Norris (2012) gives an excellent summary of their ‘‘role playing