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 …

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 …

This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

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 …

international setting. Financial development is likely to heighten the monitoring and scrutiny of accounting numbers because of … that managers tend to apply real earnings management, instead of accrual-based earnings management, under strict accounting …