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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 …
Persistent link: https://www.econbiz.de/10012890057
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...
Persistent link: https://www.econbiz.de/10013115812
prior benchmarking studies by evaluating a larger number of institutions (the top 200 worldwide accounting institutions …
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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 …
Persistent link: https://www.econbiz.de/10013170645
This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS. We find that, on average, market liquidity...
Persistent link: https://www.econbiz.de/10012756518
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 …
Persistent link: https://www.econbiz.de/10012758857