institutional and cultural factors influence accounting. The findings suggest that accounting practices in Kazakhstan are dominated … by the historically inherited institutionalised accounting system of the Soviet Union era, when corporate reporting was … accounting profession with the consequent lack of IFRS expertise and deficient IFRS enforcement mechanisms. …

determinates are hypothesized to be the elements of social, economic and accounting order in each of the 34 countries of the study … international accounting standards (as elements of the accounting order) are not significantly related to earnings opacity … internationally. It is the social and economic climate rather than the technical accounting climate that is at the core of the lack of …

internet shopping in China. To attain these, a questionnaire was sent to 300 potential Chinese customers. The findings indicate …

national accounting standards in an emerging economy using China as an example. Specifically, this research analyses the …Among global fund managers and investors, the reliability of accounting data in emerging markets can be a major concern … accounting standards. This study investigates the changes in the value relevance of earnings following the implementation of new …