Interest in this topic followed examination of new data discussing several antecedent proposals for establishing an international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International Association for Accounting Education and Research...

Religion has been found to have a significant impact on the economic well-being of individuals, families and by extension financial economy the world. One's level of income and wealth has been found to be significant in determining a person's financial literacy. This paper therefore seeks to...

Purpose – This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. We seek to draw implications for thinking and researching environmental accountability at the higher level than the...

Multinational Banks operate on a wider economic and geographical spectrum and are faced with vast challenges in each economic territory. There is however general observation that multinational banks do not make proper disclosures on portfolios operating in hyperinflationary economies as outlined...

We examine the impact of COVID-19 on changes in firm value, and the moderating role of firm-level sustainability performance on this relationship. We find that firms domiciled in countries where the COVID-19 impact is more devastating experience greater decline in firm value. The negative impact...

This paper identifies, and then examines, whether institutional structures can be used to explain the occurrence of accounts manipulation. Specifically, it investigates whether legal origin, level of corruption, the extent of press freedom, State's ownership of enterprises, and the State's...

We examine international differences in the effect of management forecasts (which we use to proxy for voluntary disclosure) on the cost of equity capital (COC) across 31 countries. We find that the issuance of management forecasts is associated with a lower COC worldwide but that the effect of...

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is based on data for the years 2005 to 2011 for 8,110 non-financial firm-years and 1,358 financial firm-years from 21 countries where firms apply IFRS. We specifically investigate...