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 …

Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting … have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting … management accounting approaches within a multinational company. Based on a qualitative analysis of this in-depth case study, we …

international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International … Association for Accounting Education and Research (IAAER). Relevant correspondence between several academics is now publicly … initially discuss Ray Chambers' and others' desire for, and attempts to promote an international approach to accounting research …

This paper surveys accounting research as seen through the eyes of international accounting researchers. Several … studies have been published by researchers across the globe in both American and non-American accounting research journals … critical of not only the dominant accounting research construct, but also of university affiliation of editors and peer …

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 report investigates how large emitters in the European Union Emissions Trading System (EU ETS) are accounting for … explore in detail why accounting practices vary. Since the EU ETS commenced in 2005 there have been no firm rules about how to … account for emission allowances, and this uncertain situation has allowed a range of accounting models to flourish. The survey …

in the accounting research and practice. We firstly look at the Corporate Social Responsibility (CSR), including … Environmental Accounting (EA), as a vital starting point for the CS research in Accounting. Then, we illustrate the contribution of … Accounting to CS through the enhancement of governance systems, the encouragement of a long-term outlook, ensuring the …