Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have … grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for … conducting international accounting research. These include: to better understand others (and in the process, to better …

) 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 … research needs to be transferred to such accounting and auditing policymakers. We draw conceptually on the knowledge creation …

global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … mobility and reducing of audit costs. The research is based on the benefits that the national economy can gain if the …

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in …