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...

Conventional economic analysis assumes that Central Counterparties (CCPs) may help to reduce systemic risk and avoid future financial crises by mandating the central clearing of over-the-counter (OTC) derivatives. This view largely goes unchallenged by governments, regulators, practitioners, and...

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...

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...

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...

Oil price has a long history of fluctuation and unpredictability. In the range periods of 2003 to 2015, oil price had been significantly fluctuating. The causes of oil price fluctuation are vary, such as supply demand, market sentiment, geopolitics issues, and trading in oil futures markets. The...

This study examines whether the strength of legal enforcement at the country level plays a role in the value-relevance of accounting quality for loan pricing determination, using an international sample of firms reporting under IFRS. The underlying hypothesis is that stronger vs. weaker...

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...

In this paper, we first develop a model in which national legal environments play a crucial role in determining auditor effort and audit fees. Our model predicts that: (1) audit fees increase monotonically with the strength or strictness of a country’s legal liability regime; (2) given a legal...

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...