Cover -- EDITORIAL ADVISORY BOARD -- Accounting, auditing and governance in the SAARC group of nations -- Empirical study on determinants of environmental disclosure -- CSR focus in the mission and vision statements of public sector enterprises: evidence from India -- Corporate governance and...

In the wake of the Brexit vote and the election of Donald Trump, globalization has found itself increasingly under the microscope. An active international discussion is underway, and the ideological viewpoint that the reversal of globalization and a return to protectionism and isolation will...

The present study estimates differential speed of adjustment (SOA) for different categories of firms operating in the manufacturing sector in India. We use the advanced dynamic threshold panel regression technique to estimate the differential SOA on a sample of 926 Indian manufacturing firms for...

This paper examines the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective...

This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS) with local standards in selected countries. The article approaches the research in two stages. The first stage...

The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia. The paper aims to highlight the differences in IC disclosure...

Chapter 1: Introduction -- Chapter 2: Sociology of the professions and accounting -- Chapter 3: Examining the Accounting Profession - Development, Structures and Operations -- Chapter 4: Research Methodology: Understanding accounting history through critical and interpretative research --...