Prior studies on whether or not International Financial Reporting Standards (IFRS) adoption improves earnings quality have found mixed results. We note that some of the countries that have adopted IFRS had national accounting standards similar to IFRS prior to adopting IFRS, while others had...

The purpose of this study is to show the importance of the business contexts of individual countries to understand corporate accounting practices in international settings. Using data from five countries, we show that while agency theory constructs are effective in explaining accounting...

Substantial emphasis is being placed on continuing professional education (CPE) by accounting professional associations throughout the world. Instructional approaches in accounting have come under the scrutiny of accounting educators and professional institutions. Although prior research has...