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 …

, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …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 …

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 …

associated with adoption of the leasing standard is concentrated among firms whose debt contracts are less likely to adjust for … changes in accounting standards, those with a higher likelihood of violating loan covenants, and those whose capital …

Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial … statements of capital market oriented companies by requiring IFRS since 2005. Regarding enforcement of financial reporting, the … establish a cross-jurisdictional accounting enforcement regime. This paper contributes to the discussion of standardized EU …