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international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International … Association for Accounting Education and Research (IAAER). Relevant correspondence between several academics is now publicly … initially discuss Ray Chambers' and others' desire for, and attempts to promote an international approach to accounting research …
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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...
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history of cultural borrowing” (Edward Said, 1994), the same can be said of accounting history. It is not purported that the … vestiges of accounting activities and practices we can study are independent of erratic but inevitable stimuli from other … other core areas of accounting. At the same time accounting historians document shifts in beliefs and values in different …
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prior benchmarking studies by evaluating a larger number of institutions (the top 200 worldwide accounting institutions …
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GHG accounting professionals emerged around the globe in all five continents, and both developed and developing countries …. The individual GHG accounting professionals who we interviewed in the different countries had no knowledge of other … what we can now name GHG accounting professionals. Through this exploratory study of a new phenomenon, we attempt to …
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in, storage and archiving of the accounting documents, including those on electronic support …
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This article takes a look at the major accounting policies pertinent to risk management functions of banks …
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This paper surveys accounting research as seen through the eyes of international accounting researchers. Several … studies have been published by researchers across the globe in both American and non-American accounting research journals … critical of not only the dominant accounting research construct, but also of university affiliation of editors and peer …
Persistent link: https://www.econbiz.de/10013006392