5,462
Views
287
CrossRef citations to date
0
Altmetric
Original Articles

Different approaches to corporate reporting regulation: How jurisdictions differ and why

Pages 229-256 | Published online: 04 Jan 2011

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (46)

Phung Anh Thu, Pham Quang Huy & Le Huu Tuan Anh. (2023) Is related party transactions linked to accounting comparability? Evidence from emerging market. Cogent Business & Management 10:1.
Read now
Jesper Banghøy, Jan Marton, Thomas Plenborg & Emmeli Runesson. (2023) Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany. Accounting and Business Research 53:7, pages 790-820.
Read now
Maria Bengtsson & Daniela Argento. (2023) International Accounting Convergence and Divergence: Towards a Framework for Understanding De Jure Adoption of IFRS. Accounting in Europe 20:3, pages 370-392.
Read now
Chiara Banti, Gary C. Biddle & Jonathan Jona. (2023) Does a liability of foreignness in liquidity apply to US IPOs?. Accounting and Business Research 0:0, pages 1-34.
Read now
Kara E. Hunter, Jacob M. Rose, Atm Tariquzzaman & Jay C. Thibodeau. (2023) Standard precision and aggressive financial reporting: the influence of incentive horizon. Accounting and Business Research 53:1, pages 108-126.
Read now
Nguyen Vinh Khuong, Le Huu Tuan Anh & Nguyen Thi Hong Van. (2022) Firm life cycle and earnings management: The moderating role of state ownership. Cogent Economics & Finance 10:1.
Read now
Van Vu Thi Thuy, Hung Dang Ngoc, Tram Nguyen Ngoc & Hoang Anh Le. (2022) Earnings quality and the cost of debt: A case study of Vietnam. Cogent Business & Management 9:1.
Read now
Jannis Bischof, Nicolas Rudolf & Wilhelm Schmundt. (2022) How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency. European Accounting Review 31:5, pages 1149-1174.
Read now
Lakshi D Boolaky Doorgakunt, Kamil Omoteso, Nitri Mirosea & Pran Krishansing Boolaky. (2022) Revisiting International Public Sector Accounting Standards Adoption in Developing Countries. International Journal of Public Administration 45:13, pages 948-963.
Read now
Raquel Wille Sarquis, Ariovaldo dos Santos, Isabel Lourenço & Guillermo Oscar Braunbeck. (2022) The impact of the adoption of IFRS 11 on the comparability of accounting information. Accounting and Business Research 52:6, pages 690-726.
Read now
Kevin Chee Keung Lam, Julia Junxia Liu & Rita Wing Yue Yip. (2021) Does access to developed audit markets improve home audit quality? Evidence from China. Accounting and Business Research 51:6-7, pages 707-743.
Read now
Michael Power. (2021) The financial reporting system – what is it?. Accounting and Business Research 51:5, pages 459-480.
Read now
Joanne Horton, Gilad Livne & Angela Pettinicchio. (2021) Empirical Evidence on Audit Quality under a Dual Mandatory Auditor Rotation Rule. European Accounting Review 30:1, pages 1-29.
Read now
Costanza Di Fabio. (2020) The use of Public Interest Arguments in the European Accounting Field. Accounting in Europe 17:3, pages 334-366.
Read now
Augustine Duru, Iftekhar Hasan, Liang Song & Yijiang Zhao. (2020) Bank accounting regulations, enforcement mechanisms, and financial statement informativeness: cross-country evidence. Accounting and Business Research 50:3, pages 269-304.
Read now
Igor Filatotchev, Jonathan Jona & Gilad Livne. (2020) Earnings Management in Domestic and Foreign IPOs in the United States: Do Home Country Institutions Matter?. European Accounting Review 29:2, pages 307-335.
Read now
Mara Cameran, Angelo Ditillo & Angela Pettinicchio. (2018) Audit Team Attributes Matter: How Diversity Affects Audit Quality. European Accounting Review 27:4, pages 595-621.
Read now
Like Jiang, Paul André & Chrystelle Richard. (2018) An international study of internal audit function quality. Accounting and Business Research 48:3, pages 264-298.
Read now
Belén Gill-de-Albornoz & Simona Rusanescu. (2018) Foreign ownership and financial reporting quality in private subsidiaries. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:2, pages 181-213.
Read now
Camelia Iuliana Lungu, Chirața Caraiani & Cornelia Dascălu. (2017) The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. Accounting in Europe 14:3, pages 331-357.
Read now
Michael Minnis & Nemit Shroff. (2017) Why regulate private firm disclosure and auditing?. Accounting and Business Research 47:5, pages 473-502.
Read now
Alain Schatt, Leonidas Doukakis, Corinne Bessieux-Ollier & Elisabeth Walliser. (2016) Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. Accounting in Europe 13:3, pages 307-327.
Read now
Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2016) Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36. Accounting in Europe 13:3, pages 353-379.
Read now
Begoña Giner, Niclas Hellman, Ann Jorissen, Alberto Quagli & Amine Taleb. (2016) On the ‘Review of Structure and Effectiveness of the IFRS Foundation’: the EAA’s Financial Reporting Standards Committee’s View. Accounting in Europe 13:2, pages 285-294.
Read now
Mine Aksu & Hassan Espahbodi. (2016) The Impact of IFRS Adoption and Corporate Governance Principles on Transparency and Disclosure: The Case of Borsa Istanbul. Emerging Markets Finance and Trade 52:4, pages 1013-1028.
Read now
Arshad Ali, Saeed Akbar & Phillip Ormrod. (2016) Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK. Accounting Forum 40:1, pages 45-62.
Read now
Alessandro Ghio & Roberto Verona. (2015) Accounting harmonization in the BRIC countries: A common path?. Accounting Forum 39:2, pages 121-139.
Read now
Vivien Beattie, Stella Fearnley & Tony Hines. (2014) Boundary spanning and gatekeeping roles of UK audit committees. Accounting and Business Research 44:3, pages 315-343.
Read now
Ana Isabel Lopes & Isabel Lourenço. (2014) Determinants of engaging in business combinations through partial acquisitions. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 43:2, pages 149-176.
Read now
Nicola Moscariello, Len Skerratt & Michele Pizzo. (2014) Mandatory IFRS adoption and the cost of debt in Italy and UK. Accounting and Business Research 44:1, pages 63-82.
Read now
Martin Glaum, Peter Schmidt, Donna L. Street & Silvia Vogel. (2013) Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. Accounting and Business Research 43:3, pages 163-204.
Read now
Ulf Brüggemann, Jörg-Markus Hitz & Thorsten Sellhorn. (2013) Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. European Accounting Review 22:1, pages 1-37.
Read now
Christopher Nobes. (2013) The continued survival of international differences under IFRS. Accounting and Business Research 43:2, pages 83-111.
Read now
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.
Read now
Mario Abela & Araceli Mora. (2012) Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. Accounting in Europe 9:2, pages 147-170.
Read now
Marco Trombetta, Alfred Wagenhofer & Peter Wysocki. (2012) The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. Accounting in Europe 9:2, pages 127-146.
Read now
David Tyrrall & Caroline Aggestam. (2011) International Financial Reporting Standards: Expanding Standards, Expanding Geographically, Expanding Literature. Accounting Education 20:4, pages 441-456.
Read now
Peter Wysocki. (2011) New institutional accounting and IFRS. Accounting and Business Research 41:3, pages 309-328.
Read now
Peter F. Pope & Stuart J. McLeay. (2011) The European IFRS experiment: objectives, research challenges and some early evidence. Accounting and Business Research 41:3, pages 233-266.
Read now
Richard Macve$suffix/text()$suffix/text(). (2010) Conceptual frameworks of accounting: Some brief reflections on theory and practice. Accounting and Business Research 40:3, pages 303-308.
Read now
Massimiliano Bonacchi, Antonio Marra & Ron Shalev. The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control. European Accounting Review 0:0, pages 1-29.
Read now

Articles from other publishers (241)

Jong-Hoon Kim, Keishi Fujiyama & Yuya Koga. (2024) The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan. Research in International Business and Finance 69, pages 102250.
Crossref
Ivan Miroshnychenko, Danny Miller, Alfredo De Massis & Isabelle Le Breton-Miller. (2024) Are family firms green?. Small Business Economics.
Crossref
RAY BALL. (2023) By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature. Journal of Accounting Research 62:1, pages 7-54.
Crossref
Janto Haman, Wei Lu & Dharmendra Naidu. (2024) Earnings management in the post‐IPO years and their impact on the long‐run stock performance of foreign versus domestic IPO firms . Accounting & Finance.
Crossref
Claudia Arena, Saverio Bozzolan & Claudia Imperatore. (2024) Enhancing environmental reporting: A study on the role of narrative disclosure, firm‐ and country‐level incentives. Corporate Social Responsibility and Environmental Management.
Crossref
Alemayehu Yismaw Demamu. (2024) Legal issues of transparency and disclosure in Ethiopian state-owned enterprises: a global perspective. International Journal of Law and Management.
Crossref
Zihua Liu, Ziyao San, Albert Tsang & Li Yu. (2024) Corporate disclosure differences around the world: International evidence. Journal of Business Finance & Accounting.
Crossref
Augustine Donkor, Terri Trireksani & Hadrian Geri Djajadikerta. (2024) Incremental value relevancies in the development of reporting of sustainability performance. Journal of Corporate Accounting & Finance.
Crossref
Joanne Tingey-Holyoak, Bethany Cooper, Lin Crase & John Pisaniello. (2024) A framework for supporting climate-exposed asset decision-making in agriculture. Land Use Policy 137, pages 106989.
Crossref
Joachim Gassen & Maximilian Muhn. (2024) Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment. SSRN Electronic Journal.
Crossref
R. M. Ammar Zahid & Can Simga‐Mugan. (2022) The impact of International Financial Reporting Standards adoption on the integration of capital markets. International Journal of Finance & Economics 29:1, pages 229-250.
Crossref
Thủy Hồ Xuân, Anh Lê Hữu Tuấn & Quyên Phạm Nhật. (2023) Ảnh hưởng của trách nhiệm xã hội doanh nghiệp đến hiệu suất doanh nghiệp tại các công ty trên thị trường chứng khoán Việt Nam. Journal of Trade Science, pages 52-70.
Crossref
Gatot Soepriyanto, Shinta Amalina Hazrati Havidz & Rangga Handika. (2023) Crypto goes East: analyzing Bitcoin, technological and regulatory contagions in Asia–Pacific financial markets using asset pricing. International Journal of Emerging Markets.
Crossref
Monica Singhania & Gurmani Chadha. (2023) Impact of debt on sustainability reporting: a meta-analysis of the moderating role of country characteristics. Journal of Accounting Literature.
Crossref
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.
Crossref
Mario Daniele. (2023) Differential reporting and earnings quality: is more better?. Journal of Applied Accounting Research.
Crossref
Maximilian A. Müller, Caspar David Peter & Francisco Urzúa I.. (2023) Owner Exposure through Firm Disclosure. The Accounting Review 98:6, pages 381-405.
Crossref
William H. Beaver, Stefano Cascino, Maria Correia & Maureen F. McNichols. (2023) Bankruptcy in groups. Review of Accounting Studies.
Crossref
Claudia Imperatore & Marco Trombetta. (2023) Earnings Management and Investor Protection During a Banking Crisis: The Role of the “Spare Tire” Effect. Journal of Accounting, Auditing & Finance.
Crossref
Fuad Fuad, Abdul Rohman, Etna Nur Afri Yuyetta & Zulaikha Zulaikha. (2023) How risk and ambiguity affect accounting conservatism. Journal of Financial Reporting and Accounting.
Crossref
Charles Elad, Neeta Shah & Charles Agyeman. (2023) Accounting classification in the era of International Financial Reporting Standards: The case of Africa. Journal of International Accounting, Auditing and Taxation 51, pages 100546.
Crossref
Yuqian Zhang. (2023) Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data. Intelligent Systems in Accounting, Finance and Management 30:2, pages 87-100.
Crossref
XU JIANG, BAOHUA XIN & YAN XIONG. (2022) The Value of Mandatory Certification: A Real Effects Perspective. Journal of Accounting Research 61:1, pages 377-413.
Crossref
Stefano Coda, Christopher Hossfeld & Martin Schmidt. (2023) Drivers of IAS 36 Disclosure Quality – Evidence from European Listed Firms. SSRN Electronic Journal.
Crossref
Patrícia Pain & Vagner Marques. (2023) Unintended Consequences of Enforcement: Assessing the Impact of Internal Control Weakness Reporting on Audit Quality in G20 Countries. SSRN Electronic Journal.
Crossref
Nerissa C. Brown, Michelle Hutchens & Benjamin Osswald. (2023) Do Local Country Reporting Requirements Affect Parent Company Geographic Disclosures?. SSRN Electronic Journal.
Crossref
Ashiq Ali, Zhongwen Fan, Yifan (Yvonne) Jia & Siman Li. (2023) Ancestral Kinship Structure and Country-Level Contemporary Financial Reporting Quality. SSRN Electronic Journal.
Crossref
Yiran Kang. (2023) Financial Reporting Around Private Firms’ Equity Offerings. SSRN Electronic Journal.
Crossref
Alfred Wagenhofer, Ralf Ewert & Georg SchneiderAlfred Wagenhofer, Ralf Ewert & Georg Schneider. 2023. Externe Unternehmensrechnung. Externe Unternehmensrechnung 1 49 .
Stefano Cascino & Maria Correia. 2023. The European Harmonization of National Accounting Rules. The European Harmonization of National Accounting Rules 45 63 .
Michele Bertoni & Ugo Sostero. 2023. The European Harmonization of National Accounting Rules. The European Harmonization of National Accounting Rules 227 242 .
S R Ika, R Susetyo, A Pribadi, T Dwiwinarno & A K Widagdo. (2022) Factors influencing biological asset disclosures in agricultural companies in Indonesia. IOP Conference Series: Earth and Environmental Science 1114:1, pages 012074.
Crossref
Nguyen Vinh Khuong & Le Huu Tuan Anh. (2022) The mediating mechanism of earnings management on the relationship between life cycle and financial reporting quality: Finding from MRA and fsQCA. Business Strategy & Development 5:4, pages 375-389.
Crossref
Sami F. Sadaka. (2022) Challenges of IFRS implementation in emerging economies: The case of Lebanon. Accounting History 27:4, pages 497-523.
Crossref
Di Cui, Mingfa Ding, Yikai Han & Sandy Suardi. (2022) Foreign shareholders, relative foreign policy uncertainty and corporate cash holdings. International Review of Financial Analysis 84, pages 102399.
Crossref
Nguyen Vinh Khuong, Le Huu Tuan Anh, Pham Nhat Quyen & Ngo Thi Thien Thao. (2022) Agency cost: A missing link between female on board and firm performance. Business Strategy & Development 5:3, pages 286-302.
Crossref
Erekle Pirveli. (2022) Corporate disclosure timing under IFRS: the case of emerging Georgia. Journal of Financial Reporting and Accounting.
Crossref
Emine Serap KURT & Hakan CAVLAK. (2022) KURUMSAL RAPORLAMA EKOSİSTEMİ: UNSURLAR, DÜZENLEMELER VE ÖNGÖRÜLERCORPORATE REPORTING ECOSYSTEM: ELEMENTS, REGULATIONS AND FORECASTS. Muhasebe Bilim Dünyası Dergisi 24:MODAVICA Özel Sayısı, pages 298-330.
Crossref
Denis Cormier, Samira Demaria & Michel Magnan. (2022) Non-GAAP reporting and capital markets: contrasting France and Canada. Journal of Financial Reporting and Accounting.
Crossref
Ann Jorissen, Ronita Ram & Pedro Moraya Barros. (2022) Are IFRS Standards a ‘trusted’ language for private firm credit decisions? An analysis of country differences in users’ perspective. Accounting & Finance 62:2, pages 3021-3065.
Crossref
Li Li Eng & Thanyaluk Vichitsarawong. (2022) Comparing the usefulness of two profit subtotals: Operating income and earnings before interest and taxes. Finance Research Letters 47, pages 102529.
Crossref
Ho Xuan Thuy, Nguyen Vinh Khuong, Le Huu Tuan Anh & Pham Nhat Quyen. (2022) Effect of corporate governance on corporate social responsibility in Vietnam: state-ownership as the moderating role. Journal of Financial Reporting and Accounting.
Crossref
André Stenzel & Wolf Wagner. (2021) Opacity, liquidity and disclosure requirements. Journal of Business Finance & Accounting 49:5-6, pages 658-689.
Crossref
Riccardo Macchioni, Alessandra Allini & Martina Prisco. (2022) The role of the Big Four audit firms and the legal system in non-GAAP comparability. FINANCIAL REPORTING:1, pages 79-116.
Crossref
Panagiotis G. Artikis, Lydia Diamantopoulou, Georgios A. Papanastasopoulos & John N. Sorros. (2022) Asset growth and stock returns in european equity markets: Implications of investment and accounting distortions. Journal of Corporate Finance 73, pages 102193.
Crossref
Philipp Ottenstein, Saskia Erben, Sébastien Jost, Carl William Weuster & Henning Zülch. (2021) From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU. Journal of Applied Accounting Research 23:1, pages 55-98.
Crossref
Nguyen Vinh Khuong, Abdul Aziz Abdul Rahman, Pham Quoc Thuan, Nguyen Thanh Liem, Le Huu Tuan Anh, Cao Thi Mien Thuy & Huynh Thi Ngoc Ly. (2022) Earnings Management, Board Composition and Earnings Persistence in Emerging Market. Sustainability 14:3, pages 1061.
Crossref
Mohamed M. El-Dyasty & Ahmed A. Elamer. (2021) The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt. International Journal of Disclosure and Governance 18:4, pages 362-377.
Crossref
Ali İhsan AKGÜN. (2021) THE IMPACT OF CORPORATE GOVERNANCE PRACTICES ON POST-MERGER PERFORMANCEKURUMSAL YÖNETİM UYGULAMALARININ BİRLEŞME SONRASI PERFORMANSA ETKİSİ. Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 8:3, pages 1436-1455.
Crossref
Xuan Sean Sun & Ahsan Habib. (2021) Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature. International Journal of Auditing 25:3, pages 675-715.
Crossref
Antonio Marra. (2021) All that glitters is not gold! Independent directors' attributes and earnings quality: Beyond formal independence. Corporate Governance: An International Review 29:6, pages 567-592.
Crossref
Tânia Menezes Montenegro. (2021) Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study. Sustainability 13:20, pages 11166.
Crossref
Christian Laschewski & Julia Nasev. (2021) Limits of private firms’ disclosure avoidance – Evidence from enforcing financial statements publication in Germany. Journal of Accounting and Public Policy 40:6, pages 106872.
Crossref
JUNG HO CHOI. (2021) Accrual Accounting and Resource Allocation: A General Equilibrium Analysis. Journal of Accounting Research 59:4, pages 1179-1219.
Crossref
Yasser Eliwa, Ahmed Aboud & Ahmed Saleh. (2021) ESG practices and the cost of debt: Evidence from EU countries. Critical Perspectives on Accounting 79, pages 102097.
Crossref
Hans B. Christensen, Luzi Hail & Christian Leuz. (2021) Mandatory CSR and sustainability reporting: economic analysis and literature review. Review of Accounting Studies 26:3, pages 1176-1248.
Crossref
Adriana Silva, Susana Jorge & Lúcia Lima Rodrigues. (2021) Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?. International Journal of Accounting & Information Management 29:3, pages 345-367.
Crossref
Melissa CAGLE. (2021) COMPLIANCE WITH IAS 24 RELATED PARTY DISCLOSURES AND AUDIT COMMITTEE EFFICIENCY: EVIDENCE FROM MANUFACTURING FIRMS LISTED ON THE BISTUMS 24 İLİŞKİLİ TARAF AÇIKLAMALARINA UYUM VE DENETİM KOMİTESİ VERİMLİLİĞİ: BIST'TE LİSTELENMİŞ ŞİRKETLER ÜZERİNE AMPİRİK BİR ANALİZ. Muhasebe ve Vergi Uygulamaları Dergisi 14:2, pages 479-510.
Crossref
Raquel Wille Sarquis, Ariovaldo dos Santos, Isabel Lourenço & Guillermo Oscar Braunbeck. (2021) Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12. Journal of International Financial Management & Accounting 32:2, pages 207-232.
Crossref
Ahmad Alshehabi, George Georgiou & Alessandro S. Ala. (2021) Country-specific drivers of the value relevance of goodwill impairment losses. Journal of International Accounting, Auditing and Taxation 43, pages 100384.
Crossref
Esther Pittroff. (2020) The legitimacy of global accounting rules: a note on the challenges from path-dependence theory. Journal of Management and Governance 25:2, pages 379-396.
Crossref
Alberto Quagli, Corrado Lagazio & Paola Ramassa. (2020) From enforcement to financial reporting controls (FRCs): a country-level composite indicator. Journal of Management and Governance 25:2, pages 397-427.
Crossref
MATTHIAS BREUER. (2021) How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?. Journal of Accounting Research 59:1, pages 59-110.
Crossref
Salau Olarinoye Abdulmalik & Ayoib Che-Ahmad. (2020) Regulatory changes and audit fees: the moderating effect of overlapping directorship and financial reporting quality. African Journal of Economic and Management Studies 12:1, pages 90-104.
Crossref
Ana Isabel Lopes, Isabel Costa Lourenço, Mark T Soliman & Manuel Castelo Branco. (2020) Is the relation between non-controlling interests and parent companies misleading?. Australian Journal of Management 46:1, pages 24-50.
Crossref
Nicoleta Farcane, Ovidiu Constantin Bunget, Rodica Blidisel, Alin Constantin Dumitrescu, Delia Deliu, Oana Bogdan & Valentin Burca. 2021. CSR and Management Accounting Challenges in a Time of Global Crises. CSR and Management Accounting Challenges in a Time of Global Crises 1 34 .
Godfred Adjapong Afrifa, Ishmael Tingbani, Fred Yamoah & Gloria Appiah. (2020) Innovation input, governance and climate change: Evidence from emerging countries. Technological Forecasting and Social Change 161, pages 120256.
Crossref
Melissa Moy, Richard Heaney, Ann Tarca & Warrick van Zyl. (2020) Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries. Journal of Contemporary Accounting & Economics 16:3, pages 100214.
Crossref
Alexandros Garefalakis & Augustinos Dimitras. (2020) Looking back and forging ahead: the weighting of ESG factors. Annals of Operations Research 294:1-2, pages 151-189.
Crossref
Daniela Hohenfels & Reiner Quick. (2018) Non-audit services and audit quality: evidence from Germany. Review of Managerial Science 14:5, pages 959-1007.
Crossref
Aaron Saiewitz & Elaine (Ying) Wang. (2020) Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences. Contemporary Accounting Research 37:3, pages 1854-1881.
Crossref
Lorenzo Dal Maso, Kiridaran Kanagaretnam, Gerald J. Lobo & Francesco Mazzi. (2020) Is accounting enforcement related to risk-taking in the banking industry?. Journal of Financial Stability 49, pages 100758.
Crossref
Maria T. Caban-Garcia, Heeick Choi & Myungsun Kim. (2020) The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era. The British Accounting Review 52:4, pages 100883.
Crossref
Jana Skálová, Ladislav Mejzlík & Marcel Bareš. (2020) Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies. Politická ekonomie 68:3, pages 245-266.
Crossref
Solomon Opare, Muhammad Nurul Houqe & Tony van Zijl. (2020) IFRS adoption and seasoned equity offering underperformance. Pacific-Basin Finance Journal 61, pages 101289.
Crossref
Axel F.A. Adam-Müller & Michael H.R. Erkens. (2020) Risk disclosure noncompliance. Journal of Accounting and Public Policy 39:3, pages 106739.
Crossref
Nicola Moscariello, Fabio La Rosa, Francesca Bernini & Pietro Fera. (2020) Revenue-expense versus asset-liability model. Meditari Accountancy Research 28:2, pages 277-310.
Crossref
Lin Liao, Daifei (Troy) Yao, Helen Kang & Richard D. Morris. (2020) The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy. Pacific-Basin Finance Journal 59, pages 101259.
Crossref
Fatima Yusuf & Amna Yousaf. (2019) Can self-regulation work in environments of high corruption?. Journal of Accounting in Emerging Economies 10:1, pages 117-139.
Crossref
Hussein Halabi, Ahmad Alshehabi & Idlan Zakaria. (2019) Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries. Journal of Contemporary Accounting & Economics 15:3, pages 100162.
Crossref
Ali Uyar. (2019) Evolution of annual report: A longitudinal investigation between 1973 and 2015. Strategic Change 28:6, pages 517-521.
Crossref
Devrimi Kaya & Andreas Seebeck. (2019) The dissemination of firm information via company register websites. Journal of Accounting & Organizational Change 15:3, pages 382-429.
Crossref
Pran K. Boolaky, Teerooven Soobaroyen & Reiner Quick. (2018) The Perceptions and Determinants of Auditing and Reporting Quality in the Asia‐Pacific Region. Australian Accounting Review 29:3, pages 468-484.
Crossref
Massimiliano Bonacchi, Antonio Marra & Paul Zarowin. (2019) Organizational structure and earnings quality of private and public firms. Review of Accounting Studies 24:3, pages 1066-1113.
Crossref
William H. Beaver, Stefano Cascino, Maria Correia & Maureen F. McNichols. (2019) Group Affiliation and Default Prediction. Management Science 65:8, pages 3559-3584.
Crossref
Ugur Lel. (2018) The role of foreign institutional investors in restraining earnings management activities across countries. Journal of International Business Studies 50:6, pages 895-922.
Crossref
Ute Schmiel & Alexander Weitz. (2019) Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty. Accounting, Economics, and Law: A Convivium 9:2.
Crossref
Pureum Kim, Pier Luigi Marchini & Gianfranco Siciliano. (2019) Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy. The International Journal of Accounting 54:02, pages 1950005.
Crossref
Henk Berkman & Wanyi Yang. (2019) Country-level analyst recommendations and international stock market returns. Journal of Banking & Finance 103, pages 1-17.
Crossref
Yuan George Shan, Indrit Troshani & Ann Tarca. (2019) Managerial ownership, audit firm size, and audit fees: Australian evidence. Journal of International Accounting, Auditing and Taxation 35, pages 18-36.
Crossref
Salau Abdulmalik & Ayoib Che-Ahmad. (2019) Regulatory changes and reporting quality: the moderating role of firm characteristics. Problems and Perspectives in Management 17:2, pages 32-50.
Crossref
Francois Brochet. (2018) Aggregate insider trading and market returns: The role of transparency. Journal of Business Finance & Accounting 46:3-4, pages 336-369.
Crossref
Joanna Shuang Wu & Ivy Xiying Zhang. (2018) Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover. Contemporary Accounting Research 36:1, pages 168-197.
Crossref
Gary Kleinman, Betsy Beixin Lin & Rebecca Bloch. (2019) Accounting enforcement in a national context: an international study. International Journal of Disclosure and Governance 16:1, pages 47-67.
Crossref
Yogesh Chauhan & Surya B. Kumar. (2019) Does accounting comparability alleviate the informational disadvantage of foreign investors?. International Review of Economics & Finance 60, pages 114-129.
Crossref
Mostafa Kayed Mohamed, Alessandra Allini, Luca Ferri & Annamaria Zampella. (2019) Investors’ perception on the usefulness of management report disclosures. Meditari Accountancy Research 27:6, pages 893-920.
Crossref
Pietro Fera. (2019) The effectiveness of the matching principle in different financial reporting systems and its impact on the quality of earnings. Corporate Ownership and Control 16:3, pages 129-142.
Crossref
Isabel Costa Lourenço, Raquel Sarquis, Manuel Castelo Branco & Nuno Magro. (2018) International Differences in Accounting Practices Under IFRS and the Influence of the US. Australian Accounting Review 28:4, pages 468-481.
Crossref
Hamilton Elkins & Gary Entwistle. (2018) A commentary on accounting standards and the disclosure problem: Exploring a way forward. Journal of International Accounting, Auditing and Taxation 33, pages 79-89.
Crossref
Juan Camilo Cardona Montoya, Abel María Cano Morales & Andrés Felipe Gómez Sánchez. (2018) Impacto de los estándares internacionales de información financiera en la calidad contable: evidencia desde Latinoamérica y el Caribe. Contaduría y Administración 64:4, pages 125.
Crossref
Mohamed Ibrahim Mohamed Hessian. (2018) The Impact of IFRS Adoption on Earnings Management Activities and Value Relevance of Accounting Information: Applied Study. International Journal of Business Ethics and Governance 1:3, pages 11-42.
Crossref
Hélène de Brébisson & Pascal Alphonse. (2018) Diversité des politiques d’adoption des IFRS : l’harmonisation financière est-elle possible ?. Comptabilité Contrôle Audit Tome 24:2, pages 7-36.
Crossref
Ana Isabel Morais, Ana Fialho & Andreia Dionísio. (2018) Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe. Journal of Applied Accounting Research 19:3, pages 334-350.
Crossref
Claudia Arena, Ronald Liong & Petros Vourvachis. (2018) Carrot or stick: CSR disclosures by Southeast Asian companies. Sustainability Accounting, Management and Policy Journal 9:4, pages 422-454.
Crossref
Anne d'Arcy & Ann Tarca. (2018) Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences. The International Journal of Accounting 53:3, pages 203-226.
Crossref
Ewald Aschauer & Reiner Quick. (2018) Mandatory audit firm rotation and prohibition of audit firm‐provided tax services: Evidence from investment consultants’ perceptions. International Journal of Auditing 22:2, pages 131-149.
Crossref
Francesca Pampurini & Anna Quaranta. (2018) Sustainability and Efficiency of the European Banking Market after the Global Crisis: The Impact of Some Strategic Choices. Sustainability 10:7, pages 2237.
Crossref
Ammar Abid, Muhammad Shaique & Muhammad Anwar ul Haq. (2018) Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan. International Journal of Financial Studies 6:2, pages 58.
Crossref
Matthias Breuer, Katharina Hombach & Maximilian A Müller. (2018) How Does Financial Reporting Regulation Affect Firms’ Banking?. The Review of Financial Studies 31:4, pages 1265-1297.
Crossref
Beatriz García Osma, Ana Gisbert & Elena de las Heras Cristóbal. (2014) Public oversight systems for statutory auditors in the European Union. European Journal of Law and Economics 44:3, pages 517-552.
Crossref
Aurore Burietz, Kim Oosterlinck & Ariane Szafarz. (2017) Europe vs. the U.S.: A new look at the syndicated loan pricing puzzle. Economics Letters 160, pages 50-53.
Crossref
Noriaki Okamoto. (2017) Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft. Research in Accounting Regulation 29:2, pages 129-138.
Crossref
Michela Cordazzo, Marco Papa & Paola Rossi. (2017) The interaction between mandatory and voluntary risk disclosure: a comparative study. Managerial Auditing Journal 32:7, pages 682-714.
Crossref
Bjorn N. Jorgensen & Julia Morley. (2017) Discussion of “Are Related Party Transactions Red Flags?”. Contemporary Accounting Research 34:2, pages 929-939.
Crossref
Seraina C. Anagnostopoulou. (2017) Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement. The International Journal of Accounting 52:2, pages 178-200.
Crossref
Christof Beuselinck, Belen Blanco & Juan Manuel García Lara. (2017) The Role of Foreign Shareholders in Disciplining Financial Reporting. Journal of Business Finance & Accounting 44:5-6, pages 558-592.
Crossref
Pran K. Boolaky & Teerooven Soobaroyen. (2016) Adoption of International Standards on Auditing (ISA): Do Institutional Factors Matter?. International Journal of Auditing 21:1, pages 59-81.
Crossref
Georgios Papanastasopoulos & Dimitrios Thomakos. (2017) Managerial discretion, net operating assets and the cross-section of stock returns: Evidence from European countries. Journal of International Financial Markets, Institutions and Money 47, pages 188-210.
Crossref
Peter Fiechter & Zoltán Novotny-Farkas. (2016) The impact of the institutional environment on the value relevance of fair values. Review of Accounting Studies 22:1, pages 392-429.
Crossref
Alessandra Allini, Luca Ferri, Marco Maffei & Annamaria Zampella. (2017) The comparability of IFRS 7 in the European banking sector. Corporate Ownership and Control 14:4, pages 8-14.
Crossref
Khim Kelly & Hun-Tong Tan. (2017) Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors. Accounting, Organizations and Society 56, pages 1-20.
Crossref
Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 183 248 .
Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 1 64 .
Anna Che Azmi & Linda M. English. (2016) IFRS Disclosure Compliance in Malaysia: Insights from a Small‐sample Analytical Study. Australian Accounting Review 26:4, pages 390-414.
Crossref
Alain Devalle, Fabio Rizzato & Donatella Busso. (2016) Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market. Advances in Accounting 35, pages 8-25.
Crossref
Pietro Bonetti, Michel L. Magnan & Antonio Parbonetti. (2016) The Influence of Country‐ and Firm‐level Governance on Financial Reporting Quality: Revisiting the Evidence. Journal of Business Finance & Accounting 43:9-10, pages 1059-1094.
Crossref
Mark A. Clatworthy & Michael J. Peel. (2016) The timeliness of UK private company financial reporting: Regulatory and economic influences. The British Accounting Review 48:3, pages 297-315.
Crossref
Noriyuki Tsunogaya. (2016) Issues affecting decisions on mandatory adoption of International Financial Reporting Standards (IFRS) in Japan. Accounting, Auditing & Accountability Journal 29:5, pages 828-860.
Crossref
Alex Augusto Timm Rathke, Verônica de Fátima Santana, Isabel Maria Estima Costa Lourenço & Flávia Zóboli Dalmácio. (2016) International Financial Reporting Standards and Earnings Management in Latin America. Revista de Administração Contemporânea 20:3, pages 368-388.
Crossref
Ugo Lassini, Andrea Lionzo & Francesca Rossignoli. (2015) Does business model affect accounting choices? An empirical analysis of European listed companies. Journal of Management & Governance 20:2, pages 229-260.
Crossref
Panayotis Manganaris, Charalambos Spathis & Apostolos Dasilas. (2016) How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks. Journal of Applied Accounting Research 17:2, pages 211-236.
Crossref
CHRISTIAN LEUZ & PETER D. WYSOCKI. (2016) The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. Journal of Accounting Research 54:2, pages 525-622.
Crossref
Silvia Angeloni. (2016) Cautiousness on convergence of accounting standards across countries. Corporate Communications: An International Journal 21:2, pages 246-267.
Crossref
Anthony Persakis & George Emmanuel Iatridis. (2016) Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective. Journal of International Financial Markets, Institutions and Money 41, pages 73-101.
Crossref
Pham Hoai Huong. (2016) Vietnam’s path to converging with international accounting standards. Corporate Ownership and Control 14:1, pages 644-655.
Crossref
Abdullah Al-Maghzom, Khaled Hussainey & Doaa Aly. (2016) The level of risk disclosure in listed banks: Evidence from Saudi Arabia. Corporate Ownership and Control 14:1, pages 175-194.
Crossref
José Villanueva García, Maria Antonia García-Benau & Ana Zorio Grima. (2016) Impact of enforcement and corporate governance attributes on performance. Corporate Ownership and Control 13:4, pages 50-60.
Crossref
Michal Šindelář. (2015) Analysis of the Transparency Reports of Auditors Operating in the Czech Republic. Český finanční a účetní časopis 2015:4, pages 133-149.
Crossref
Jirada Petaibanlue, Martin Walker & Edward Lee. (2015) When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. International Review of Financial Analysis 42, pages 278-291.
Crossref
Saverio Bozzolan, Michele Fabrizi, Christine A. Mallin & Giovanna Michelon. (2015) Corporate Social Responsibility and Earnings Quality: International Evidence. The International Journal of Accounting 50:4, pages 361-396.
Crossref
Jesper Haga, Jimi Siekkinen & Dennis Sundvik. (2015) Initial stage clustering when estimating accounting quality measures with self-organizing maps. Expert Systems with Applications 42:21, pages 8327-8336.
Crossref
Begoña Giner & Francisca Pardo. (2014) How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?. Journal of Business Ethics 132:1, pages 21-40.
Crossref
Mohammad Nurunnabi. (2015) Tensions between politico‐institutional factors and accounting regulation in a developing economy: insights from institutional theory. Business Ethics: A European Review 24:4, pages 398-424.
Crossref
Anthony Persakis & George Emmanuel Iatridis. (2015) Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation. Journal of International Financial Markets, Institutions and Money 38, pages 3-24.
Crossref
Javier Legaz Ortiz, Javier Montoya del Corte & Lázaro Rodríguez Ariza. (2015) Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF. Revista de Contabilidad 18:2, pages 217-224.
Crossref
VIVIAN W. FANG, MARK MAFFETT & BOHUI ZHANG. (2015) Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices. Journal of Accounting Research 53:3, pages 593-631.
Crossref
Stephen A. Zeff. (2015) Book Reviews. The Accounting Review 90:3, pages 1241-1257.
Crossref
Anthony Persakis & George Emmanuel Iatridis. (2015) Earnings quality under financial crisis: A global empirical investigation. Journal of Multinational Financial Management 30, pages 1-35.
Crossref
Ann L.-C. Chan, Audrey W.-H. Hsu & Edward Lee. (2015) Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives. International Review of Financial Analysis 38, pages 70-82.
Crossref
Stefano Cascino & Joachim Gassen. (2014) What drives the comparability effect of mandatory IFRS adoption?. Review of Accounting Studies 20:1, pages 242-282.
Crossref
Ana Isabel Lopes. 2015. Standardization of Financial Reporting and Accounting in Latin American Countries. Standardization of Financial Reporting and Accounting in Latin American Countries 1 31 .
José Villanueva García, Ana Zorio Grima & Mª Antonia García Benau. (2015) Supervisores bursátiles, gobierno corporativo y cumplimiento de las NIIF: el caso de la CNMV. Innovar 25:55, pages 89-100.
Crossref
John Preiato, Philip Brown & Ann Tarca. (2015) A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standards. Journal of Business Finance & Accounting 42:1-2, pages 1-50.
Crossref
Christian Stadler & Christopher W. Nobes. (2014) The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice . Abacus 50:4, pages 386-421.
Crossref

Displaying 200 of 287 citing articles. Use the download link below to view the full list of citing articles.

Download full citations list

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.