question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

Several factors affect the quality of accounting information, such as characteristics of the firm, practices and …, among others. Among these factors, it is noteworthy the influence of the accounting standards about the quality of the … accounting standards to IFRS was promoted just after the approval of the Law nº 11.638/07, therefore, after that, the Comitê de …

. In contrast, the change in accounting standards seems to have had little effect on market liquidity …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

By adopting a political economy perspective to accounting, this paper provides an overall post …-implementation assessment of International Financial Reporting Standards (IFRS) adoption relative to the European Union's (EU's) fundamental … goal of sustainable development. The paper questions the consistency of the International Accounting Standards Board …