Purpose – The paper aims to explore the impact of the transition to International Financial Reporting Standards (IFRS … has improved under the new accounting regime, especially for companies with non-Big 4 auditors. Originality/value – Prior …

towards a monopoly in accounting standards and standard setting. Practical implications – The potential costs, problems, and …Purpose – The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference … on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020 …

Edwards and Newell (1994: 407) noted that 'the application of accounting techniques in business management continues to … conclusions such as 'accounting systems for managerial decisions and control can be traced back to the origins of hierarchical … activities on landed estates. In addition, evidence is presented which shows that concepts of production standards and standard …

been a truthtelling profession. Materiality, which drives audit priorities, has been institutionalised in accounting and … auditing standards. But a materiality focus inherently implies that all amounts that are not 'materially' misstated are equally …

attributes initiated recently by the International Accounting Standard Board (IASB) in their efforts to reflect more relevant … regulators, on the one hand, and accounting standard setters and investors, on the other. Findings – The propositions constitute … a significant departure from current accounting practices in that all financial assets and liabilities should uniformly …

towards a monopoly in accounting standards and standard setting. Practical implications – The potential costs, problems, and …Purpose – The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference … on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020 …