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Financial reporting : the theoretical and regulatory framework

Alexander, David - 1986

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Corporate governance and earnings management : going beyond agency theory and secondary data

Alexander, David - In: International journal of corporate governance : IJCG 2 (2010) 1, pp. 31-41

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Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690)

Magliacani, Michela; Di Pietra, Roberto - In: Accounting, Auditing & Accountability Journal 32 (2019) 2, pp. 401-420

Purpose: Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to...

Persistent link: https://www.econbiz.de/10012065345

The impact of a humanitarian disaster on the working approach of accountants : a study of contingent effects

Carungu, Jonida; Di Pietra, Roberto; Molinari, Matteo - In: Accounting, Auditing & Accountability Journal 34 (2021) 6, pp. 1388-1403

Purpose: The purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of...

Persistent link: https://www.econbiz.de/10012539060

The economics and politics of accounting #8212 International perspectives on research trends, policy, and practice

Di Pietra, Roberto - In: The international journal of accounting : TIJA 40 (2005) 3, pp. 298

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Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1

Thinggaard, Frank; Wagenhofer, Alfred; Evans, Lisa; … - In: European accounting review 15 (2006), pp. 35-64

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Peter Walton, The Routledge Companion to Fair Value and Financial Reporting

Di Pietra, Roberto - In: The accounting review : a journal of the American … 84 (2009) 3, pp. 1003-1006

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Special issue on governance and accounting regulation

Di Pietra, Roberto; McLeay, Stuart; Ronen, Joshua - In: Journal of management & governance 14 (2010) 4, pp. 273-277

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Seeking and finding emerging issues in management and governance

Di Pietra, Roberto - In: Journal of management & governance 15 (2011) 3, pp. 309-311

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The Impact of a Humanitarian Disaster on the Working Approach of Accountants : A Study of Contingent Effects

Molinari, Matteo; Carungu, Jonida; Di Pietra, Roberto - 2021

PurposeThe purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of...

Persistent link: https://www.econbiz.de/10014089027