nation, Egypt has witnessed several changes in its accounting system during last two decades. This case provides an analysis … of the Egyptian accounting system with emphasis on the development of the Egyptian Accounting Standards. In addition …, this case makes recommendations for the reformation of the Egyptian accounting system …

This paper adopts the concept of accounting ecology proposed by Gernon and Wallace (1995) in examining the accounting … Reporting Standards (IFRS) in that country. Drawing on the literature of international accounting convergence models, the author … market effects and the potential costs of switching from Vietnamese General Accepted Accounting Principles (VN GAAP) to full …

.e. public auditors, corporate accountants and accounting academics) about issues relevant to adopting and implementing … existing Vietnamese accounting standards (VAS) to align with the current IFRS. The MoF has not yet determined whether to fully … from the Vietnamese accounting community and in turn, assist the Vietnamese accounting standard setters in making favorable …

earnings quality measures, we consistently find that banking reform improves accounting quality and reduces earnings management …

, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in … manipulation by accounting choices and operational decisions, we investigate if firms that manage earnings through discretionary … practices, among other requirements, and auditing by one of the Big Four firms reduce earnings management by accounting choices …