IFRS, by their direct affiliation to the Anglo-Saxon accounting model, raise the question of their relevance to the …

composition on overall measures of unconditional and conditional conservatism, as well as on a specific measure of conditional … conservatism, i.e., impairment loss. We use game theory to demonstrate that pairs of Big 4 auditors facing similar incentives are … likely to have lower auditor independence, leading to lower conservatism. Conversely, pairs of a Big 4 and a Small auditor …

with this logic. Its fair value accounting strengthened the resilience to the principle of governance by markets, which … implications on the revered principle of conservatism which is institutionally abolished. …

This paper offers a new foundation for investigating accounting policy in organizations. After recalling some … characteristics illustrating the deficiency of Positive Accounting Theory (PAT) as a comprehensive, contextual and holistic analysis … of accounting policy in organizations, positive research is blamed to fail to recognize the socially constitutive …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

In this paper, we tried to present a literature review of accounting researches in Tunisia during the ten last years …