Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a … accounting standard setter. However, standard setting is embedded in a political and institutional context. In their decision … to be ignored in most lobbying studies. The present paper proposes an analytical model of lobbying of an accounting …

In the last decade undergoing accounting harmonization processes and their impact on corporate disclosure was … this study is to assess accounting regulation changes in Lithuania in the context of the European Union wide accounting … harmonization processes. The paper addresses evaluates the background for accounting regulation changes in Lithuania, identifies de …

accounting ; IFRS adoption ; economic consequences ; contracting ; regulation ; review …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …

The purpose of this paper is to study whether or not the convergence towards a 'high quality' accounting standard will … be the natural result. One of the purposes of IASB is to make high quality accounting standards because of the … objective of IASB.The methodology in this research is based on a comparative institutional analysis (Aoki 2001, Grief 2006) and …

U.S. accounting standards, and outline opportunities for future research on global accounting standards and regulation …. We start with a general discussion of the standard-setting process in accounting and how a U.S. switch to IFRS might … affect worldwide competition among accounting standards and standard setters. We discuss potential political ramifications of …