The compulsory use of IFRS for the consolidated statements of listed companies in the EU
and elsewhere, and the convergence of IFRS with US GAAP, might imply the end of …

Culture is considered to be a powerful environmental factor that affects the accounting
system of a country as well as how individuals perceive and use accounting information …

We advance a new theoretical framework to capture the diverse and unique institutional
context of understudied economies in Africa, Middle East, East Europe, Latin America, and …

This paper develops a model of cultural, national, and corporate factors that influence the
financial disclosure of corporations. This model is then tested empirically using a sample of …

This paper attempts to test the theory developed by Gray [1988] linking accounting values
and systems with Hofstede's [1980] cultural constructs. Based on data from twenty-nine …

The claimed starting point for much recent literature is that International Financial Reporting
Standards (IFRS) have been very widely adopted. That is somewhere between an error and …

International Financial Reporting Standards (IFRS) contain several policy options. This
paper examines the choices made in 2008/9 IFRS financial statements by large listed …

The earliest paper on international classification of accounting systems is one hundred
years old. For about fifteen years from the late 1960s, many papers on the subject were …

This paper analyzes the auditor choices for a sample of 2,333 predominantly small and mid‐
sized Finnish firms. Finland requires virtually all commercial enterprises to have a financial …

We explore the role of cultural and institutional factors in motivating production of mandatory
and voluntary disclosure by comparing environmental disclosure produced by Canadian …