question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

The aim of this study was to investigate the adoption status and the challenges of modern management accounting … not been adopted as only Total Quality Management, Customer Accounting, Throughput Accounting, and Backflush Accounting …/historical information. The findings of this study also indicate that manufacturing companies in Kenya currently practices traditional …

attention in relation to mitigation and adaptation matters. Kenya has been an active player in international efforts of climate … in 2021. Although Kenya has a robust institutional framework on climate finance, the Institute of Certified Public … Accountants of Kenya has not issued guidelines on how to track and report climate finance. The purpose of the paper was to …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

This study examines the effects of secrecy and mandatory IFRS adoption on earnings quality proxied by signed abnormal … quality. On the other hand, we find that mandatory IFRS adoption improves earnings quality by decreasing abnormal accruals and … earnings conservatism. Interestingly, the effect of IFRS adoption reinforces the effect of secrecy is positively related to …

This study examines the effects of secrecy and mandatory IFRS adoption on earnings quality proxied by signed abnormal … quality. On the other hand, we find that mandatory IFRS adoption improves earnings quality by decreasing abnormal accruals and … earnings conservatism. Interestingly, the effect of IFRS adoption reinforces the effect of secrecy is positively related to …

We discuss “Mandatory IFRS Reporting and Changes in Enforcement” by Christensen, Hail, and Leuz (CHL, 2013). We begin … inferences. CHL seeks to contribute to the literature by disentangling the liquidity benefits of changes in accounting standards … enforcement and adoption of International Financial Reporting Standards (IFRS) confer liquidity benefits. The largest benefits …

The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair …-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least …, exacerbated its severity. In this paper, we assess these arguments and examine the role of fair-value accounting in the financial …

accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting (HCA) is unlikely to be the remedy. There are a …The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This …

accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting (HCA) is unlikely to be the remedy. There are a …The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This …. Finally, we identify several avenues for future research. -- Mark-to-market ; Fair value accounting ; Financial institutions …