...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...

... macroeconomic processes that have changed Russia over the past 30 years of its post-Soviet reality. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M40; M41; M48. IFRS Russia financial reporting IPSAS JOURNAL OF INTERNATIONAL ACCOUNTING...

...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...