This article investigates the role of political influence, as well as accounting tradition and the equity market, in … China's recent changes in accounting regulation. We find that the Chinese government, in part self-motivated and in part … under external pressure, has been active in developing accounting standards in harmony with international accounting …

accounting narratives, in the light of acknowledged areas of weakness and gaps in the accounting literature and with a view to … investigating impression management. A general line of critique in the accounting literature points to a need to expand both the … bringing to accounting research a transitivity index and the application of DICTION analysis. Both have the potential to extend …

. Sokolov, Natalia V. Generalova, Iurii N. Guzov and Svetlana N. Karelskaia -- IFRS and fair value accounting in China / Songlan … (Stella) Peng and Kathryn Bewley -- Convergence with IFRS in Malaysia / Mazni Abdullah and Marizah Minhat -- The accounting … institutional context / Muhammad Jahangir Ali, Kamran Ahmed and Mohammad Zakaria Masud -- Usefulness of accounting information to …

courses in accounting, finance and business studies"-- … responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how … fully revised and updated in order to remain essential reading for students of international accounting and corporate …