IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of … for some countries, lack of accounting and legal infrastructure in some emerging countries, the structure of IASB itself …, equivocations of some powerful nations to join the bandwagon and the issue of whether IFRS is in fact fit for purpose. The study has …

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 …

We elaborate an imminent critique of the International Accounting Standards Board (IASB), critically exploring its …-agrave;-vis campaigns to disaggregate accounting focused on extractive industries and operating segments. We raise issues about the … socio-political context, its accounting prescriptions intertwine with concerns to inform democracy and a related politics of …

accounting framework of the International Financial Reporting Standards (IFRS) and identify an appropriate model for accounting ….The findings of the study concluded that there are deficiencies in the IFRS for accounting of cryptocurrencies compared with …The study aimed to explain and analyse the challenges of accounting for cryptocurrencies in light of the current …

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS … influencing accounting practices in some countries even after the IFRS adoption … between three groups of countries, based on the similarity of their accounting practices: 1) Australia and New Zealand, 2) USA …

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 … unanimously all over the world. This paper focuses on differences in countries' approaches to IFRS. Our study aims to investigate …

This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS …. We find that, on average, market liquidity increases around the time of the introduction of IFRS. We also document a …

Accounting for extractive costs is the last major issue to remain largely unregulated by IFRS. This is despite the fact … that extractive firms are an important part of several big stock markets. Under a temporary permissive standard (IFRS 6 …), which has been in place since 2004, firms use a wide range of accounting policies for extractive costs, thus undermining …

This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS …. We find that, on average, market liquidity increases around the time of the introduction of IFRS. We also document a …

A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of … comparative studies of the consequences of using alternative methods of accounting, promote substitution of analysis and thinking … by rote learning in accounting classes, help discourage talented youth from collegiate programs in accounting, and …