mechanism of accountability. Prior Work: The paper extends on a critical body of accounting research which draws on … of coercive, normative and mimetic isomorphic pressure which drives compliance with accounting standards. Implications …

This paper explores the nature and incidence of creative accounting practices in corporate financial reporting within … failures and frauds among Nigeria firms. The paper explores conceptual issues in creative accounting and the reasons that drive … company directors to engage in creative accounting. Furthermore, the paper considers the various ways in which creative …

conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123 … financial reporting standards by providing evidence that the leveling of accounting treatment for different forms of equity … actual consequences of a heavily debated accounting standard change, this study also provides important policy implications …

the functional responsibilities of FRC, the super regulator of accounting infrastructure. With the establishment of FRC …, it will have far-reaching implications on accounting discipline and its followers. As the members of accounting … enforcement by the super regulator, rather we have to be "change-master" to master the changed regulatory landscape of accounting …