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

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …

We examine whether accounting measures of information uncertainty – specifically, the presence of internal control … issued by entities with serious accounting problems …

The report explains why accounting is not a purely mechanical activity, but is affected by the incentives of those … involved in the accounting process and by surrounding institutions, which help shape incentives and facilitate and constrain … institutional changes involved in globalisation and how they affect accounting, and reports some of the key findings of research on …

This paper examines the accounting profession's self-regulation of internal audit outsourcing services. The question of … debated within the accounting and regulatory communities throughout the 1990s, and resulted in a confrontation between the … accounting profession and the Securities and Exchange Commission in 2000. Internal audit outsourcing was a factor in the public …

The adoption of international accounting standards, namely the IFRS, at the country level has sparked two contrasting … contribute towards a lower cost of capital. The alternative view is that accounting quality is shaped by political and economic … forces and hence higher quality accounting standards will not necessarily translate into higher quality reporting. We …

The convergence process of national accounting practices into international standards requires significant changes on … accounting regulation. Brazil has many examples of that: the creation of the Brazilian Accounting Standards Committee (CPC), the … International Accounting Standards Board), translated by CPC and approved by CVM. It is expected that accountants and auditors are …

After many years of debating the appropriate treatment for goodwill, Malaysia finally has an enforceable accounting …