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 …

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 …

We quantify the degree of tax-induced earnings management associated with statutory tax rates and examine whether … greater book-tax conformity alters this particular type of earnings management. We first validate a new empirical approach for … examining tax-induced earnings management using European unconsolidated financial and ownership information over 2005–2013. We …

increasingly conservative accounting in financial statements. Studies have shown that managerial incentives to adopt highly … conservative accounting include taxation, debts covenants, and regulations. Whilst this paper attempts to demonstrate the impact of …

increasingly conservative accounting in financial statements. Studies have shown that managerial incentives to adopt highly … conservative accounting include taxation, debts covenants, and regulations. Whilst this paper attempts to demonstrate the impact of …