...Mary E. Barth ABSTRACT This article identifies unresolved financial reporting issues that research can help resolve and provides examples of how adopting an international perspective can deepen the insights obtained from the research. Some of the issues pertain to well-established literatures...

... accounting practices of the former USSR had to be abandoned to comply with the global practices. International economic communication required the use of a financial reporting language that is understandable to the partners. The third challenge was brought by the fact that the state-owned property made...

...Matt Bjornsen; Chuong Do; Thomas C. Omer ABSTRACT This study investigates how religiosity (i.e., the strength of religion) differences across countries influence an important characteristic of financial reporting, accounting conservatism. Prior literature suggests that religious individuals...

...Mukesh Garg; Ferdinand A. Gul; Jayasinghe Wickramanayake ABSTRACT This study finds that CEOs' and CFOs' voluntary certification of internal controls over financial reports (ICFR) in Australia are associated with higher quality earnings, suggesting that disclosures are credible. The results...