Research Question/Issue: We examine the association between institutional ownership and climate change disclosure quality from 2006 to 2018 across 34 countries. Research Findings/Insights: We find that firms with a higher level of foreign institutional ownership demonstrate better quality...

We investigate the influence of foreign institutional investors on firms' auditor choices in an international setting. Foreign institutional investors are likely to demand high-quality audits to mitigate the information asymmetry they face and facilitate their external monitoring when they...

This paper investigates the interrelationships between several external social institutions and related party transactions disclosure across 49 countries. A theoretical framework is proposed to encompass the interrelationships between cultural values, legal environment, government intervention...

This paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries' competitiveness as an integral part of countries' Corporate Social and Environmental Responsibility (CSER) poliсy. ESG disclosure...

In this paper, we examine the monitoring role of government customers in emerging markets, a setting where public procurement is significant but the procurement institutions are weak. In these countries, financial statements certification could be an important mechanism for a private firm to...

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...

This study examines the impact of mandatory IFRS adoption on IPO underpricing and the relative amount of IPO capital raised in foreign markets. Using a difference-in-differences design, we find a decrease in IPO underpricing and an increase in the relative proceeds from foreign markets following...

In this study, we examine the effect of national culture on managerial decision-making through the lens of cost stickiness. Recent studies document that managerial discretion in adjusting resources leads to costs that are “sticky” in that costs respond less to decreases in activity than to...

In this study, we examine whether banks' use of the loan loss provision (LLP) to manage earnings is associated with 1) the extent to which banks hold assets subject to fair value reporting and 2) the use of an industry specialist auditor. We find that banks with a greater proportion of assets...

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...