Purpose This paper aims to highlight the influence of culture in the accounting profession and introduce/advance a … inclusiveness in the accounting profession. Findings Due to globalization, cross-border business operations are continuously growing … framework for cultural competence in the accounting field. Design/methodology/approach This paper is written for academics and …

In this article, the Japanese “ideology” is critically examined and evaluated. While ideology very often is … important ideology that is found in intersubjective practices is formed in everyday life and is rarely identified as ‘ideology … institutions support. To analyse the “ideology” of Japanese environmental thinking is far from being simple task as there is no …

Financial Reporting Standards (IFRS) in the European Union (EU), whether accounting choices continue to be significantly … provide alternative insights. Originality/value – The paper demonstrates that a nation’s culture and accounting tradition … development. Design/methodology/approach – The focus of the paper is on the measurement options available under IFRS with respect …

Large‐scale street protests such as the demonstration against the World Trade Organization (WTO) intergovernmental …

.S. antitrust laws in a globalized world and the need for universal law are mentioned. The economic reasons used to rule in U …

in converging national accounting standards with the IFRS, and empirically tests the model using a sample of Chinese … International Financial Reporting Standards (IFRS) convergence, and to provide empirical evidence that audit quality mediates the … degree of IFRS convergence. Design/methodology/approach – The paper develops a model showing the role of corporate governance …

findings supported the theoretical view of a “Soviet culture” which has an impact on harmonisation of Russian Accounting …Purpose – The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards … accounting traditions are likely to continue into consolidated reporting where scope for this exists within IFRS rules”. Ding et …

mandatory compliance with International Accounting Standards (IAS) 1 by firms listed on Bahrain Bourse. Design …

Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of … accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore … as the within and between country harmonisation of accounting practices is investigated through an event type study …