This review paper argues that the institutions and sites of professionalization projects and
regulatory processes matter. The institutions and locations where regulation takes place …

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 …

Purpose The purpose of this paper is to discuss the progress and future prospects of two
relatively “new” institutions in this field: the European Commission (EC), together with the …

Stakeholder theory is widely accepted but elementary aspects remain indeterminate as the
term 'stakeholder'is an essentially contested concept (Miles, J Bus Ethics 108: 285–298 …

Research has shown that accounting follows different patterns in different parts of the world.
There have been claims that national systems are determined by environmental factors. In …

In this paper we present an index designed to capture differences between countries in
relation to the institutional setting for financial reporting, specifically the auditing of financial …

Using 1986-95 data from manufacturing firms from 16 countries, this paper explores
relations between measures of the value relevance of fi-nancial accounting data and several …

The article first examines the existing modelling literature, which contains a large number of
suggested reasons for international differences in accounting. After examining …

This work introduces the basic theories and experimental methods of anionic polymerization
as well as the synthesis, analysis and characteristics of anionic polymerized products. It …

In this paper, I investigate the relative roles of legal origin and national culture in explaining
firm‐level disclosure levels internationally. Using a significantly larger and more …