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Accounting and Business Research Volume 39, 2009 - Issue 3: International Accounting Policy Forum
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Original Articles

Accounting standards and the economics of standards

Geoff Meeks Judge Business School, University of Cambridge, E-mail: [email protected]
&
G.M. Peter Swann Business School, University of Nottingham, E-mail: [email protected]
Pages 191-210 | Published online: 04 Jan 2011

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Katharina Hombach & Thorsten Sellhorn. (2022) Does every accounting issue need a solution?. Accounting and Business Research 52:5, pages 540-561.
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Deborah Esi Gyanba Mbir, Otuo Serebour Agyemang, George Tackie & Mac Junior Abeka. (2020) IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial firms. Cogent Business & Management 7:1.
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R. M. Ammar Zahid & Can Simga-Mugan. (2019) An Analysis of IFRS and SME-IFRS Adoption Determinants: A Worldwide Study. Emerging Markets Finance and Trade 55:2, pages 391-408.
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Nicholas L. Pawsey. (2017) IFRS adoption: A costly change that keeps on costing. Accounting Forum 41:2, pages 116-131.
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G. M. Peter Swann. (2016) The econocracy: the perils of leaving economics to the experts. Prometheus 34:3-4, pages 231-249.
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Amir Amel-Zadeh, Geoff Meeks & J. Gay. Meeks. (2016) Historical perspectives on accounting for M&A. Accounting and Business Research 46:5, pages 501-524.
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N. Rowbottom & J. Locke. (2016) The emergence of <IR>. Accounting and Business Research 46:1, pages 83-115.
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Richard Macve. (2014) What should be the nature and role of a revised Conceptual Framework for International Accounting Standards?. China Journal of Accounting Studies 2:2, pages 77-95.
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Christian Gross & Roland Königsgruber. (2012) What You Measure is What You Get: The Effects of Accounting Standards Effects Studies. Accounting in Europe 9:2, pages 171-190.
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Peter Wysocki. (2011) New institutional accounting and IFRS. Accounting and Business Research 41:3, pages 309-328.
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Salma Chakroun & Anis Ben Amar. (2024) The IFRS adoption, corporate tax avoidance and the moderating effect of family ownership. International Journal of Law and Management.
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Vincent Adela, Mac Junior Abeka, George Tackie, Comfort Ama Akorfa Anipa, Deborah Esi Gyanba Mbir & Cornelius Adorm-Takyi. (2022) Institutional structures and strength of auditing and financial reporting standards in Africa. Journal of Accounting in Emerging Economies 13:5, pages 1000-1024.
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Pitchandi Sandhiya Priya & Muralikrishna Muthumeenakshi. (2023) Convergence Of Ind AS: Challenges and Benefits in Implication of Accounting Standards. Journal of Law and Sustainable Development 11:3, pages e731.
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Joseph Akadeagre Agana, Stephen Zamore & Daniel Domeher. (2023) IFRS adoption: a systematic review of the underlying theories. Journal of Financial Reporting and Accounting.
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Dante Baiardo Cavalcante Viana Jr, Isabel Lourenço & Ervin Lynn Black. (2021) Does national ethical judgement matter for earnings management?. Sustainability Accounting, Management and Policy Journal 13:2, pages 519-543.
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Francesco De Luca & Ho-Tan-Phat PhanFrancesco De Luca & Ho-Tan-Phat Phan. 2022. Global Comparability of Financial Reporting Under IFRS. Global Comparability of Financial Reporting Under IFRS 1 32 .
Anubha SrivastavaPreeti Kulshrestha. (2021) Ind-AS Enforcement in India: An Assessment of Readiness, Benefits and Key Challenges. Paradigm 25:1, pages 25-41.
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Sylvain Durocher & Anne Fortin. (2021) Financial statement users’ institutional logic. Journal of Accounting and Public Policy 40:2, pages 106819.
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Tao Zeng. (2019) Country-level governance, accounting standards, and tax avoidance: a cross-country study. Asian Review of Accounting 27:3, pages 401-424.
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Nizar Mohammad Alsharari. (2019) Accounting changes and beyond budgeting principles (BBP) in the public sector. International Journal of Public Sector Management 33:2/3, pages 165-189.
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Mohammed Amidu & Haruna Issahaku. (2019) Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?. Journal of Financial Reporting and Accounting 17:2, pages 222-248.
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Francesco De Luca & Jenice Prather-Kinsey. (2018) Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.. Journal of Management and Governance 22:3, pages 501-534.
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Geoff Meeks. 2017. The Palgrave Companion to Cambridge Economics. The Palgrave Companion to Cambridge Economics 187 205 .
Silvia Angeloni. (2016) Cautiousness on convergence of accounting standards across countries. Corporate Communications: An International Journal 21:2, pages 246-267.
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J. O. Odia. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 319 341 .
David Procházka. (2015) Is a Full International Accounting Convergence Desirable?. Český finanční a účetní časopis 2015:3, pages 7-23.
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CLARE WANG. (2014) Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer. Journal of Accounting Research 52:4, pages 955-992.
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Lasse Oulasvirta. (2014) The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study. Critical Perspectives on Accounting 25:3, pages 272-285.
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Thomas A Lee. (2013) Reflections on the origins of modern accounting. Accounting History 18:2, pages 141-161.
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Satoshi Taguchi, Masayuki Ueeda, Kazunori Miwa & Satoshi Mizutani. (2013) Economic Consequences of Global Accounting Convergence: An Experimental Study of a Coordination Game. The Japanese Accounting Review 3:2013, pages 103-120.
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Jenő Beke. (2011) A számviteli standardok szerepe a vállalatirányításban. Vezetéstudomány / Budapest Management Review, pages 46-55.
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Katharina Hombach & Thorsten Sellhorn. (2022) Does Every Accounting Issue Need a Solution?. SSRN Electronic Journal.
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Abdul Mohi Khizer. (2021) Common Analyst and Convergence in Accounting Policies. SSRN Electronic Journal.
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Masashi Okumura, Eriko Kameoka & Su Yan. (2018) Why Do Japanese Firms Voluntarily Adopt IFRS?. SSRN Electronic Journal.
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Amir Amel-Zadeh, Geoff Meeks & Jaqueline Gay Meeks. (2015) Historical Perspectives on Accounting for M&A. SSRN Electronic Journal.
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Alberto Quagli, Paola Ramassa & Gabriele D'Alauro. (2014) The Userss Primacy Principle in the European Accounting Directive: An Analysis of the Standard-Setting Process. SSRN Electronic Journal.
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Olawale Samuel Luqman. (2014) International Financial Reporting Standard Adoption and Banks Performance in Nigeria. SSRN Electronic Journal.
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Richard H. Macve. (2014) What Should Be the Nature and Role of a Revised Conceptual Framework for International Accounting Standards?. SSRN Electronic Journal.
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Richard H. Macve. (2013) Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China. SSRN Electronic Journal.
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Brian Singleton-Green & Robert Hodgkinson. (2013) Financial Reporting Disclosures: Market and Regulatory Failures. SSRN Electronic Journal.
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Michelle Bertolini & Pamela Q. Weaver. (2012) Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard. SSRN Electronic Journal.
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Devrimi Kaya & Julian A. Pillhofer. (2011) Potential Adoption of IFRS by the United States: A Critical View. SSRN Electronic Journal.
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