Purpose – This paper aims to assess the impact of the presence/absence of risk management practices on the risk of merger and acquisition (M&A) failure. Design/methodology/approach – An agency theoretic perspective is adopted, along with a mixed-methods approach to study managerial...

Prior to 2001, international accounting standards (IAS) were insufficiently attractive to gain the support of US regulators. The potential role of IAS in the US gained prominence during a period of extreme financial reporting instability in 2001-2002. Emerging opinion increasingly upheld...

Understanding how individuals make decisions about and with accounting information and how they react to different aspects and forms of accounting has been of much interest to cognitive accounting researchers. However, the origins of cognitive characteristics and the manner in which they shape...