changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK … simultaneous addition of accounting and macroeconomic variables in an extended model, which indicates a significant rise in the … accounting variables and share prices in common law countries like the UK. Nevertheless, the implications of our findings lie in …

Prior research has analyzed accounting quality around the world only working on institutional differences mainly at … country of origin on accounting quality in the European Union. My findings show first, as a validity test, that there is a CFO … fixed effect on accounting quality also in a cross-country setting (i.e. outside the US). Then, I show that in the EU …

This study compares and contrasts the accounting education provided by Russian universities with that given at American … compared and evaluated. Accounting educators at five Russian universities were also interviewed. The information gathered … during the course of those interviews is also discussed. It was found that Russian accounting students spend a significantly …

exhibit complementarity. These coordination problems provide accounting regulation an opportunity to facilitate the efficient … allocation of capital in the economy. Thus, our results provide a micro-foundation for accounting measurement regulation and …Uniformity, the use of a common accounting measurement, is an essential feature of financial reporting, yet its …

In this paper, we examine the benefits of accounting comparability for cross-border investments in private firms …. Exploiting a quasi-experimental setting we examine the real effect of an increase in accounting comparability using a difference …-in-differences research design. We find that the increase in accounting comparability after a major accounting reform leads to an average …

We examine whether (and to what extent) accounting regulation intended to improve disclosure can lead to higher … accounting standards are more effective at improving financial reporting quality when standards are designed so as to minimize … the incentives built in to report favorable accounting numbers …

This is the first study to critically compare the Codes of Ethics and Standards of Practice of forensic accounting … extent to which forensic accountants are knowledgeable about forensic accounting corporations Codes and Standards, and … establishment of an independent agency to monitor and accredit forensic accounting corporations and their certifications, or …

construct of sample of firm-pairs in which each observation consists of two firms in the same industry-year. Accounting … comparability and average earnings quality in firm-pairs. Based on abnormal accruals, I find that firm-pairs with lower accounting …

disclosure regulation, suggesting that risk disclosure incentives play an important role. While risk disclosure quantity appears …