) information in a single report. We investigate the empirical setting of South Africa, where IR has been mandatory since 2010 for … participants seem to appreciate IRs that are readable, short and focused, as well as hint at possible tone management strategies …

London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in … accounting profession and academia to the point where, in the early 1970s, half of all full-time accounting professors in the … address issues of accounting education, measurements, and theory, and they are accompanied by editorial comments that put the …

accounting research questions that may be appropriately addressed by markets-based research. and the characteristics of the … governmental setting which might cause differences from corporate accounting research. A new data source for government bond prices … and a methodology not previously used in accounting research are offered as fruitful avenues for future research …

misreporting accounting information. Further, in a quasi-natural experiment that uses shifts in import tariffs to identify …. Our findings are robust across alternate measures of misreporting including restatements and accounting irregularities as …

nation, Egypt has witnessed several changes in its accounting system during last two decades. This case provides an analysis … of the Egyptian accounting system with emphasis on the development of the Egyptian Accounting Standards. In addition …, this case makes recommendations for the reformation of the Egyptian accounting system …

This paper adopts the concept of accounting ecology proposed by Gernon and Wallace (1995) in examining the accounting … Reporting Standards (IFRS) in that country. Drawing on the literature of international accounting convergence models, the author … market effects and the potential costs of switching from Vietnamese General Accepted Accounting Principles (VN GAAP) to full …

.e. public auditors, corporate accountants and accounting academics) about issues relevant to adopting and implementing … existing Vietnamese accounting standards (VAS) to align with the current IFRS. The MoF has not yet determined whether to fully … from the Vietnamese accounting community and in turn, assist the Vietnamese accounting standard setters in making favorable …

This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand … accounting processes and reporting practices in non-governmental organizations. Nongovernmental organizations have become … important institutions in world affairs but accounting research has not developed significant interest in their operations and …