Purpose – The aim of the research is to use variations in measured accounting conservatism to gain a deeper … studying cross-country differences in institutional characteristics which affect the demand for accounting conservatism. Ball … forces which drive accounting conservatism. Overall, the evidence suggests that a country's institutional structures interact …

Purpose – The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are … introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all … public sector accounting was to demonstrate that funds have been raised and expended strictly within the authority of the …

with which economic gains and losses are captured in accounting earnings. Findings – The empirical findings indicate that …

budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that …

Vietnamese accounting regulations and practices since the mid-1980s, and an analysis of prospective developments. Design … Vietnam implemented economic liberalization and developed closer links with Western economies, its accounting system has … changed accordingly. The current system is a mixture of conceptual and formal elements taken from Western accounting and some …

accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company …

Purpose – The purpose of this study is to examine the extent of disclosure harmonization in selected accounting … selected from 13 common IAS-based accounting standards. The I index and chi-square statistics are used to measure the degree of … International Accounting Standards Board (IASB) and the South Asian Federation of Accountants (SAFA). These bodies may work together …

is to make a comparison between Chinese professionalisation of accounting with other Western countries focusing on three … Representative Office) and National Accounting Institute (NAI) (Beijing office) – all conducted in March 2005. Further information … about the current accounting development in China is collected through secondary sources. Findings – The results show that …

to work collaboratively with accounting academics who are new to the higher education sector, and focuses on developing …

Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on … at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the … pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to …