This article investigates the role of political influence, as well as accounting tradition and the equity market, in … China's recent changes in accounting regulation. We find that the Chinese government, in part self-motivated and in part … under external pressure, has been active in developing accounting standards in harmony with international accounting …

accounting narratives, in the light of acknowledged areas of weakness and gaps in the accounting literature and with a view to … investigating impression management. A general line of critique in the accounting literature points to a need to expand both the … bringing to accounting research a transitivity index and the application of DICTION analysis. Both have the potential to extend …

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 …