Purpose Existing research has concluded that accounting quality is influenced not only by
the quality of accounting standards, but also by enforcement systems. Therefore …

This study aims to examine the effect of variables of financial management information
systems, organizational culture, and human resource competence on the accountability of …

Research on fraud accounting in the business of Hindu ceremony facilities in Bali (critical
study based on hegemony theory). This study uses a qualitative research method with a …

Purpose This paper aims to critically reflect on the formation of the International
Sustainability Standards Board (ISSB), its current agenda and likely future direction. The …

We investigate how local actors in the Romanian financial reporting field mobilize their
indigeneity to enact and operationalize transnational financial reporting models in a context …

Based on fieldwork in Bangladesh Rural Advancement Committee (BRAC), the world's
largest Non-Governmental Organization in Bangladesh, focusing on a Gramscian …

How to account for goodwill arising from business combinations has proven to be one the
most controversial topics for the standardisation, preparation, and audit of financial reports …

We examine accounting professionalization in Iran to understand state-controlled adaptation
of Iran's professional accounting organization in response to transnational pressure. Using a …

In its recently revised conceptual framework, the IASB re-affirms decision-usefulness as the
objective of financial reporting, disregarding claims about its lack of coherence. In this paper …

Adopting critical discourse analysis and Bourdieu's theorization of dispositional use of
language, the present study challenges a common assumption in the accounting standard …