This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival
empirical risk-reporting literature. The reviewed papers are classified into two principal …

A decade ago, the near-simultaneous adoption of International Financial Reporting
Standards (IFRS) in over 100 countries could fairly have been described as a brave new …

While the extractive industries (EI) are of major significance economically, the reporting of
their activities has been the subject of contentious debate posing dilemmas for regulators …

As part of introducing accrual accounting in the public sector, many governments have–
voluntarily–implemented the International Public Sector Accounting Standards (IPSAS) for …

This study examines the impact on accounting quality in India after converging Indian
generally accepted accounting principles (IGAAP) with International Financial Reporting …

Financial reporting practices differ widely between countries and this has far-reaching
implications for multinational businesses. Over more than a century, there have been …

The internationalization of firms has led to boards becoming more international as well. In
this study, we investigate the consequences of board internationalization. In particular, by …

Purpose The purpose of this study is to examine whether the quality of financial reporting
has improved after the adoption of International Financial Reporting Standards (IFRS) in …

Purpose This paper aims to examine the drivers of companies' compliance with International
Financial Reporting Standards (IFRS) using the stakeholder salience theory …

Purpose The purpose of this paper is to increase the awareness of the implications of
language translation for accounting standard setting, education and research, and to work …