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 …

affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …

Success in publishing accounting research often requires success in multiple coauthoring relationships. Further, the … number of coauthored papers in accounting (as well as most other fields of research) has steadily increased. Given the … importance and popularity of coauthoring, our paper provides comprehensive advice to accounting researchers on how to manage a …

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 …

The study aimed to explain and analyse the challenges of accounting for cryptocurrencies in light of the current … accounting framework of the International Financial Reporting Standards (IFRS) and identify an appropriate model for accounting … of cryptocurrencies. The study sample included the academicians in the accounting department of Palestinian Universities …

environmental accounting, reporting and communicating the environmental aspects of business organisations in Indian scenario and … also explains how harmonisation of environmental accounting can be done through GRI SRs (Global Reporting Initiatives …

Accounting for extractive costs is the last major issue to remain largely unregulated by IFRS. This is despite the fact …), which has been in place since 2004, firms use a wide range of accounting policies for extractive costs, thus undermining … distinguishable methods of accounting. Along with this, we discover that disclosures are often confusing, partly because of the lack …