...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. international accounting GAAP IFRS FASB IASB Over the last decade, the world has witnessed a slow, but steady, march toward convergence of international accounting standards. Dozens of countries around the globe have already shifted to the International Financial Reporting...

...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 (EU...

...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...