mixed methods studies. They review a number of accounting studies that adopt mixed methods research approaches. This allows … sparse discussion of the application and potential of mixed methods research in the extant accounting literature. …

personal rather than organizational, it does not offer “findings” about the way in which accounting is practised, but rather … research has been undertaken within the discipline of accounting, little or no attention has been paid to the way in which that …

Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to … accounting practices was demonstrated by focusing on the case of the Philippine National Bank from 1916 to 1924. The bank was … Philippines. Originality/value – This paper will be valuable to academics and policy makers because it shows that accounting need …

Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national … railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain … accounting world thus constructed should not be permitted to pass unchallenged. Design/methodology/approach – The paper explores …

Purpose – This paper seeks to investigate the accounting factors that affect the value of a firm. Design …/methodology/approach – Cross-sectional analysis is employed to investigate the association between critical accounting ratios and stock returns …

Purpose – The purpose of this paper is to examine whether high analyst coverage increases or decreases accounting …-2006. The authors used both accrual-based and market-value-based measures of accounting conservatism, also the extent to which … accounting conservatism. The regression analyses are conducted to test the hypotheses. Findings – Strong evidence was found that …

Purpose – This paper attempts to combine the developments in the accounting area with those in the auditing area. More … specifically, it presents the effects of International Accounting Standards (IAS) on the auditor findings and report. Design … further examined. Originality/value – Most of the research focuses on the accounting effects of IFRS. In this study, it is …

Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France …, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting Law 82/1991 and … achieved by developing the accountancy profession. In terms of accounting regulatory level, we can say, without fail, that now …