Similar Search Results

2011 Awards for Excellence

In: Journal of Financial Economic Policy 4 (2012) 1

Persistent link: https://www.econbiz.de/10014866893

2012 Awards for Excellence

In: Journal of Financial Economic Policy 5 (2013) 1

Persistent link: https://www.econbiz.de/10014866894

A historical analysis of the accounting development in Madagascar between 1900 to 2005

Boolaky, Pran; Jallow, Kumba - In: Journal of Applied Accounting Research 9 (2008) 2, pp. 126-144

this it uses the Code of Commerce, 1807 to narrate the development in accounting regulation and the different accounting …

Persistent link: https://www.econbiz.de/10014837757

Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process

DiGabriele, James A. - In: Journal of Applied Accounting Research 10 (2009) 2, pp. 109-121

Purpose – The purpose of this paper is to determine if there is a level of agreement among accounting academics, auditors, and forensic accountants that the current environmental framework created by regulatory and standard setting bodies appears to require a merger of common ground between...

Persistent link: https://www.econbiz.de/10014837768

A critical review of accounting standard setting and the role of Government from 1980 to 1990

Day, Robert - In: Journal of Applied Accounting Research 7 (2004) 2, pp. 80-133

In the UK, the role of the state in accounting regulation has been ambivalent for some decades. On the one hand …, confidence has been openly expressed in the system of private sector accounting regulation1 while accounting standards have been … granted legitimacy through recognition in company law2. On the other hand government has introduced some detailed regulation …

Persistent link: https://www.econbiz.de/10014837854

Heading towards sustainability reporting: A pilot study into the progress of embracing the global reporting initiative in the United Kingdom

Turner, Geoffrey; Vourvachis, Petros; Woodward, Thérèse - In: Journal of Applied Accounting Research 8 (2006) 2, pp. 41-70

In the past decade much has been written on the need to develop social, ethical and environmentally responsible performance reporting frameworks that engage with all organisational stakeholders. The theoretical development of these frameworks has spanned nearly a century culminating in the...

Persistent link: https://www.econbiz.de/10014837865

The impact of explicit CSR regulation: evidence from China’s mining firms

Dong, Shidi; Xu, Lei - In: Journal of Applied Accounting Research 17 (2016) 2, pp. 237-258

firms’ passive compliance, strict regulation is still the key to the changes in corporate accountability and transparency …. China may need to strengthen its CSR regulation for its sustainable growth in the coming Asian Era. Practical implications … – In the institutional context of China, the imposition of strict regulation seems to be the key to improving CSR practice …

Persistent link: https://www.econbiz.de/10014837963

Disclosure by Indian companies following corporate governance reform

Abraham, Santhosh; Marston, Claire; Jones, Edward - In: Journal of Applied Accounting Research 16 (2015) 1, pp. 114-137

choice between formal corporate governance regulation versus informal self-regulation. The study also has implications for …

Persistent link: https://www.econbiz.de/10014838024

Privatisation and electricity sector reforms in Brazil: accounting perspective

de Araújo Wanderley, Cláudio; Cullen, John; Tsamenyi, … - In: Journal of Accounting in Emerging Economies 1 (2011) 1, pp. 53-75

Purpose – The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and the development of the regulatory accounting system. Design/methodology/approach – The paper is based on...

Persistent link: https://www.econbiz.de/10014839400

Adoption of and compliance with IFRS in developing countries

Samaha, Khaled; Khlif, Hichem - In: Journal of Accounting in Emerging Economies 6 (2016) 1, pp. 33-49

of regulation as an enforcement mechanism to monitor compliance with IFRS. The authors review empirical studies … and final stream in relation to regulation, enforcement and compliance with IFRS, the authors find that research is very …

Persistent link: https://www.econbiz.de/10014839457