In this paper, we investigate how firm reporting incentives and institutional factors affect accounting quality in … international reporting standards. We develop an approach of cross-country comparisons allowing for differences between firms within … a country and investigate the relative importance of country- versus firm-specific factors in explaining accounting …

1. Comparability as a driver of Financial Reporting Quality -- 2. Criticalities along the path to Global Comparability … of financial reporting -- 3. The role of Auditing in Global Comparability of financial reporting -- 4. Cross … accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts …

in, storage and archiving of the accounting documents, including those on electronic support …

This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

international setting. Financial development is likely to heighten the monitoring and scrutiny of accounting numbers because of … that managers tend to apply real earnings management, instead of accrual-based earnings management, under strict accounting …

Since the formation of the International Accounting Standards Board (IASB), the use of International Financial … Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used … the use of accounting policy choice for selected options in Europe with a particular focus on countries, industry and …

scrutiny of financial reporting) on accounting quality under IFRS using measures of earnings smoothing, managing towards …