... School of Business, Department of Accountancy & Business Law, Wilmington, NC, USA. national culture Hofstede Gray cultural diversity international accounting In Williamson’s (2000) summary of New Institutional Economics, the author points out that any description...

...Stefano Cascino; Holger Daske; Mark DeFond; Annita Florou; Joachim Gassen; Mingyi Hung ABSTRACT At the Ninth International Conference of the Journal of International Accounting Research, Editor Steve Lin organized a plenary session titled “20 Years of IFRS Research” to commemorate...

..., Leavey School of Business, Department of Accounting, Santa Clara, CA, USA. Editor’s note: Accepted by Senior Editor Steve Lin. 28 02 2022 12 01 2023 23 01 2023 2023 accrual accounting accrual-cash flow relation international accounting A central role...

...Giorgio Gotti; Marco Fasan ABSTRACT Oftentimes, research ideas in the international accounting field arise from the comparison of different contexts and from the curiosity to understand how different constructs work in various settings. Despite knowledge and understanding of the institutional...

... debate. However, there has been a vacuum of theory precisely explaining the economic consequences of uniform standards. In particular, I show that the dominant intuition on harmonizing international accounting standards is correct: uniform standards do lower the cost of capital. My model argues...

...Ray Ball ABSTRACT This essay was a keynote address at the Third International Conference of the Journal of International Accounting Research in São Paulo, Brazil. It addresses the question of why the volume and quality of international accounting research have grown rapidly in recent...

... the resulting impacts. Yi Lin (Elaine) Chua is an Associate Lecturer, Chee Seng Cheong is a Senior Lecturer, and Graeme Gould is a Lecturer, all at the University of Adelaide. 2012 IFRS accounting quality international accounting Australia In 2002, Australia and the European Union...

...Thomas Bowe Hansen ABSTRACT This paper provides evidence on how the International Accounting Standards Board (IASB) generates accounting standards in the presence of lobbyists with differing preferences. I develop hypotheses regarding the associations between attributes of lobbyists...