In response to de jure versus de facto issues about the convergence of accounting standards, we investigate whether non-U.S. firms (which list their shares on U.S. secondary markets and report under U.S. standards) are more likely to interpret and apply the accounting rules in a different manner...

This paper makes the case that mandatory adoption of International Financial Reporting Standards (IFRS) will lead to major structural change in accounting education, change consistent with reforms advocated by the accounting profession, the accounting academy, and academic accreditation bodies....

This paper conducts a cost/benefit analysis by applying a knowledge management system that incorporates accounting's conceptual framework, codification initiative and financial statement presentation proposal into a complete ontology. The need for a systematic organization is heightened in the...