The First World War is often perceived as primarily a European conflict, yet the USA was involved first through the supply of financial and manufacturing resources, and subsequently as a combatant. This paper relates ways the war affected a US accounting firm, Haskins & Sells (H&S) - now...

Many studies discuss convergence of cross-border governance and governance-related disclosure practices, but provide little empirical evidence to support their arguments and analysis. Our study examines the governance and disclosure practices of the world's largest transnational firms. Using a...

The origin of the statutory audits of joint stock companies in Japan can be traced back to the Commercial Code of 1890 (CC) when audits by appointed individuals who served within the company as corporate auditors were established. These CC auditors, selected by shareholders, sought to protect...