changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK … simultaneous addition of accounting and macroeconomic variables in an extended model, which indicates a significant rise in the … accounting variables and share prices in common law countries like the UK. Nevertheless, the implications of our findings lie in …

Prior research has analyzed accounting quality around the world only working on institutional differences mainly at … country of origin on accounting quality in the European Union. My findings show first, as a validity test, that there is a CFO … fixed effect on accounting quality also in a cross-country setting (i.e. outside the US). Then, I show that in the EU …

exhibit complementarity. These coordination problems provide accounting regulation an opportunity to facilitate the efficient … allocation of capital in the economy. Thus, our results provide a micro-foundation for accounting measurement regulation and …Uniformity, the use of a common accounting measurement, is an essential feature of financial reporting, yet its …

This study compares and contrasts the accounting education provided by Russian universities with that given at American … compared and evaluated. Accounting educators at five Russian universities were also interviewed. The information gathered … during the course of those interviews is also discussed. It was found that Russian accounting students spend a significantly …

In this paper, we examine the benefits of accounting comparability for cross-border investments in private firms …. Exploiting a quasi-experimental setting we examine the real effect of an increase in accounting comparability using a difference …-in-differences research design. We find that the increase in accounting comparability after a major accounting reform leads to an average …

pension accounting regulation in four Anglo-American countries. A four fold property rights framework is developed which … include inequality in pension provision, the capture of pension regulation through delegation to narrow professional bodies …, the corporatisation of pension accounting language and discourse, and the general opaqueness and dimunition of public …

disclosure regulation, suggesting that risk disclosure incentives play an important role. While risk disclosure quantity appears …

This is the first study to critically compare the Codes of Ethics and Standards of Practice of forensic accounting … extent to which forensic accountants are knowledgeable about forensic accounting corporations Codes and Standards, and … establishment of an independent agency to monitor and accredit forensic accounting corporations and their certifications, or …