Adam Smith hypothesized that impersonal exchange was necessary for a society to develop specialized division of labor and create wealth. Douglass North and Vernon Smith argue that successful developed economies are the result of institutions. We hypothesize and provide evidence from ethnographic...

We develop our paper by defining "accounting history research" and posing six big picture questions about historical accounting evolution. The paper selectively summarizes accounting history over the past ten thousand years, organized around our six questions. This review provides useful...

Purpose – The purpose of this study is to identify determinants of involuntary cross-listing (CL) of US restaurant companies on the Frankfurt Stock Exchange (FSE). Design/methodology/approach – The study utilizes a mixed method design with an interview and a pooled logistic regression...