. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting …

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically …, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on … the findings do not reveal significant changes in the choice of management accounting practices and techniques, after the …

International Accounting Standards Board [IASB] issued an exposure draft [ED] for a new conceptual framework [CF] of financial … stated objectives of the CF. This arises from failures to create a CF that is the overarching authority for accounting …

market. One facet of this transition is accounting certification. Under the old Soviet system there was not much need for … accounting certification because Soviet accounting resembled bookkeeping more than the developed accounting systems used in … advanced market economies. After the transition began, accounting certifications began to emerge but their quality was …

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 …

players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting …