"This textbook provides a comprehensive overview of international corporate reporting which enhances students' understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the...

IFRS in emerging economies -- IFRS adoption in Brazil / Isabel Lourenço and Guillermo Braunbeck -- IFRS in India in the context of developing the profession / Shraddha Verma and Sarada Rajeswari Krishnan -- Applying IFRS in Russia / Viatcheslav I. Sokolov, Natalia V. Generalova, Iurii N. Guzov...

This paper reviews the literature on the effect of informal institutions on accounting practices and outcomes. We adopt a structured literature review methodology and address three key questions: How is research on the impact of informal institutions on accounting outcomes developing? What is...