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Assessing the connectedness between the adoption of Ifrs and the strength of accounting institutions in Nigeria

Aderemi, Adeyemo Kingsley; Alege, Philip; Odianonsen, … - In: Journal of accounting and auditing : research & … (2015), pp. 1-12

Persistent link: https://www.econbiz.de/10011594977

The impact of the institutional environment on the value relevance of fair values

Fiechter, Peter; Novotny-Farkas, Zoltán - In: Review of accounting studies 22 (2017) 1, pp. 392-429

Persistent link: https://www.econbiz.de/10011655626

IFRS and institutional work in the accounting domain

Aburous, Dina - In: Critical perspectives on accounting : an international … 62 (2019), pp. 1-15

Persistent link: https://www.econbiz.de/10012041514

Conditional accounting conservatism : exploring the impact of changes in institutional frameworks in four countries

Moy, Melissa; Heaney, Richard A.; Tarca, Ann; Van Zyl, … - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-21

Persistent link: https://www.econbiz.de/10012421444

The institution of accounting normalisation in Romania : history and present

Rotilă, Aristiţa - In: Studies and scientific researches / Economics edition / … 19 (2014), pp. 121-129

Persistent link: https://www.econbiz.de/10011333791

Industry self-regulatory institutions, accounting and imitation mechanisms : the case of the "Unione Commercianti in Manifatture di Milano"

Marisca, Carmelo; Barresi, Gustavo; Rappazzo, Nicola - In: Accounting history review 32 (2022) 1, pp. 31-57

This study investigates the role that the analysis of accounting books can assume for the functioning of an industry … neglected the role that accounting can have in their functioning, as well as an imitation mechanism. This research is focused on … of their customers. Between 1898 and 1902, the Union examined the accounting books of more than 1700 proceedings …

Persistent link: https://www.econbiz.de/10013357098

Evaluating institutions for accountability

Bowen, Howard Rothmann - 1974

Persistent link: https://www.econbiz.de/10000328546

Effects of Institutional Structures on Accounts Manipulation : An International Study

Nuri, Julinda - 2012

This paper identifies, and then examines, whether institutional structures can be used to explain the occurrence of accounts manipulation. Specifically, it investigates whether legal origin, level of corruption, the extent of press freedom, State's ownership of enterprises, and the State's...

Persistent link: https://www.econbiz.de/10013115812

Comments of the Cordell Institute on AI Accountability

Richards, Neil M.; Hartzog, Woodrow; Francis, Jordan - 2023

These comments are a response to the National Telecommunications and Information Administration's 2023 request for comment on AI accountability (AI Accountability RFC, NTIA–2023–0005).Responding to NTIA’s recent inquiry into AI assurance and accountability, we offer two main arguments...

Persistent link: https://www.econbiz.de/10014356224

Accountability in social enterprises : the role of institutional pressure and social performance

Basri, Yesi Mutia; Yasni, Hariadi; Nurmayanti M, Poppy; … - In: International journal of business excellence : IJBEX 31 (2023) 1, pp. 155-175

Persistent link: https://www.econbiz.de/10014389063