The United States Agency for International Development (USAID) initiated a regional accounting certification program in …/CIPA accounting certification program that has been going on in Russia …

(PAIB) within the context of global frameworks and the future of Accounting in Business. Models by International Federation … of Certified Public Accountants of Kenya (ICPAK). From a sample of 362 Accountants the findings revealed that only 33 … study offers the first academic insight in Kenya on the roles and provides evidence that Kenyan PAIB's are not as involved …

of the mandatory adoption of the IFRS. We focus on three accounting information items for which measurements under IFRS …-based accounting items was greater in countries where the respective domestic standards were more compatible with the IFRS; and (2) the … higher the deviation of the three domestic GAAP-based accounting items from their corresponding IFRS values, the greater the …

The decision whether to require publicly traded companies to adopt International Financial Reporting Standards (IFRS …) remains in flux. In 2008, the US Securities and Exchange Commission proposed a roadmap leading to complete acceptance of IFRS … in the US. With the potential replacement of US GAAP with IFRS in the near future, understanding the impact of IFRS on …

We investigate the effect of mandatory international financial reporting standards (IFRS) adoption on trade credit. We … document that firms in countries that adopt IFRS receive more trade credit from their suppliers, consistent with improved … countries with a low level of societal trust, a poor pre-IFRS-adoption information environment, and stronger legal enforcement …

correlated with economic outcomes such as liquidity, institutional ownership and analyst following. Using mandatory IFRS adoption … financial reporting experienced the greatest improvements in economic outcomes around IFRS adoption …

institutional setting before attributing major economic consequences to a switch from domestic accounting standards to IFRS … disclosure for IPO firms, including mandating the use of International Financial Reporting Standards (IFRS). The reforms also … accounting enforcement. These new regulations apply only to IPOs listing on “EU-regulated” markets; firms admitted to trading on …

potential impact of the blockchain technology on accounting and auditing processes in terms of information timeliness … assets of firms, it offers natural advantages to accounting and auditing processes, and has the potential to lower various … cost framework to generate propositions related to accounting and auditing that can be empirically tested in future studies …

is to determine how market participant reacted to the new accounting standards on the year of the adoption and whether … earnings model for adopters and non-adopters. Interestingly, IFRS adopters are valued higher before the adoption, but not …