Advances in International Accounting, Volume 17 (Advances in by J. Timothy Sale

By J. Timothy Sale

Advances in foreign Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a world point of view. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm companies, in addition to their influence at the schooling accountants around the globe. Advances in foreign Accounting welcomes conventional and replacement ways, together with theoretical learn, empirical examine, utilized learn, and cross-cultural reports.

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Larson, R. , & Kenny, S. Y. (1999). The harmonization of international accounting standards: Progress in the 1990s? Multinational Business Review (Spring), 1–12. Meek, G. , & Saudagaran, S. M. (1990). A survey of research on financial reporting in a transnational context. Journal of Accounting Literature, 9, 145–182. , & Parker, R. (1998). ). London: Prentice-Hall. OECD (Organization for Economic Co-operation and Development) Working Group on Accounting Standards (1987). Accounting standards harmonization report No.

Ashbaugh, H. (2001). S. firms’ accounting standard choices. Journal of Accounting and Public Policy, 20, 129–153. BDO, Deloitte Touche Tohmatsu, Ernst and Young, Grant Thornton, KPMG, & Pricewaterhouse Coopers (2003). GAAP Convergence 2002: A survey of national efforts to promote and achieve convergence with international financial reporting standards. Researched by D. L. Street. Bloomer, C. ) (1996). S. S. GAAP. Norwalk, CT: FASB. Bloomer, C. ) (1999). S. S. ). Norwalk, CT: FASB. Bolkestein, F. (2002).

Our discussion deals primarily with disclosure tendencies, but also addresses some generic matters related to financial reporting. , 1999a). S. as a representative of this group. S. g. , 2000) have also studied the two because of this reason, particularly in the context of knowledge sharing. Information sharing in a market-based system is of seminal importance. S. can serve as a benchmark for a country with an extensive investment-market system (Radebaugh & Gray, 1997, p. 4 Culture Gray (1988) has proposed a framework that has spawned considerable research into the differences in accounting system development across nations.

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