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 …

strategy and management accounting. In the context strategy as process, this paper aims to investigate the role of management … paper shown that the accounting management directly influence the performance, but not mediated by strategy. The practice of … Education directly nor as a mediating between management accounting and performance. However, in the context strategy as process …

from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue … management aimed at avoiding losses and earnings decreases. Research implications/limitations - This study warns of the role …/value/contribution - This study contributes to the literature on revenue- -based earnings management and is one of the first studies on the …

. Developed over many years, these new regulations are, at the highest level, designed to improve risk management in individual … capital requirement should be calculated but, during these deliberations, accounting perspectives on control and reporting … Operational Risk Capital. It then discusses some of the practical issues of implementation, highlighting areas where an accounting …

We examine whether higher accounting comparability between public and private firms facilitates the valuation of … the financial reporting of private firms that follow the same accounting standards as public firms has higher value … standard show a decrease in the value relevance of their reporting. These findings are consistent with higher accounting …

resources are determined and constrained by the legal structure of society (Banner, 2011). The Financial Accounting Standards … provide guidance for developing accounting standards: “…the Statements [of Financial Accounting Concepts]…will guide the Board … in developing accounting and reporting standards by providing the Board with a common foundation …Concepts Statements …

less likely to disclose CSR information. Further analyses show that the market reaction to a firm's CSR disclosure is … disclosures are associated with the degree of accounting conservatism. Therefore, stakeholders should consider a firm's financial …

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …

. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting …