Accounting fraud and many other forms of fraud and corruption are occurring around the globe. Alternative strategies …

Purpose – The purpose of this paper is to provide insights into how public sector accounting change is achieved ….Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are … described and contrasted. Actor-network theory is mobilised to consider how accrual accounting progressively became an …

In today’s business, markets are demanding increasing conformity. Many countries have converted to and implemented the … International Accounting Standards Board (IASB)’s accounting standards. The United States, however, still maintains its own … Financial Accounting Standards Board (FASB). Both IASB and FASB have created International Financial Reporting Standards (IFRS …

This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box … accounting treatments not based on recognizable principles compared to the principles-based standards. These differences between …

impact of the agency problem on business-unit managers’ expense-related accrual decisions as well as the role of corporate … social responsibility in mitigating this earnings management. Consistent with agency theory, I find that business …