Purpose: The purpose of this paper is to revisit the numerical solutions of stochastic differential equations (SDEs). An important drawback when integrating SDEs numerically is the number of steps required to attain acceptable accuracy of convergence to the true solution....

Purpose The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in three leading interdisciplinary accounting research journals, Accounting, Auditing and Accountability Journal...

Purpose – This paper applies a power framework to critically analyse the international accounting standard setting process for the extractive industries. Design/methodology/approach – Publicly available data, including comment letters, annual reports, company websites, and IASC/IASB...

Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced the process of setting an International Financial Reporting Standard (IFRS) for the extractive industries. Design/methodology/approach – Critical Discourse Analysis (CDA) is used to identify...

Accounting for the extractive industries has been a contested issue for decades as a result of a choice of different methods of costing available and the economic impacts of these methods on companies? financial results. When the International Accounting Standards Board (IASB) embarked on its...

This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its...

This paper illustrates the influence of powerful players in the setting of IFRS 6, a new International Financial Reporting Standard (IFRS) for the extractive industries. A critical investigative inquiry of the international accounting standard setting process, using Critical Discourse Analysis...