In recent years accounting regulation has internationalized with the extensive use and adoption of IFRS by nation …-states which points at least at a formal convergence of accounting systems. But still major differences between national accounting … systems persist. In this paper it is argued that the accounting system of countries is influenced by the type of the welfare …

to view accounting standards as a contributing factor that amplified the consequences of the crisis on banks, financial … markets and the overall economy. Regaining control over accounting standard setting was seen as imperative. In this article … stakeholders of international accounting standard setting. Further research in this area looks promising. We suspect that the …

This study examines whether financial accounting standards moderate the effectiveness of tax policy. Specifically, we …