We generalise the traditional development-accounting framework to an open-economy setting. In addition to factor …

We generalise the traditional development-accounting framework to an open-economy setting. In addition to factor …

affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …

for some countries, lack of accounting and legal infrastructure in some emerging countries, the structure of IASB itself …

This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting … 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 …