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 …

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 level. Little research has been devoted to top management cultural values (here defined as CFO's country of origin … country of origin on accounting quality in the European Union. My findings show first, as a validity test, that there is a CFO …

finds that valuation usefulness of earnings to book value per share (accounting valuation) has reduced …

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

standard‐setting procedures in the field of corporate accounting, I examine institutional and systemic processes which enable …