The regulation of and through information technology: Towards a conceptual ontology for IS research

T Butler, D Gozman, K Lyytinen - Journal of Information …, 2023 - journals.sagepub.com
This special issue addresses a largely neglected area of Information Systems (IS) research–
the regulation of and through Information Technology (IT). As with other human …

Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic

J Prather-Kinsey, F De Luca, HTP Phan - International journal of …, 2022 - Springer
Abstract The International Accounting Standards Board (IASB) seeks to provide global
financial reporting comparability of its International Financial Reporting Standards (IFRS) …

The influence of culture on accounting judgment–Evidence from Poland and the United Kingdom

J Gierusz, K Kolesnik, S Silska-Gembka… - Cogent Business & …, 2022 - Taylor & Francis
This study investigates whether national culture influences judgments made by Polish and
British accounting professionals when interpreting selected International Financial …

Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply …

H Mahama, Z Wang - Accounting & Finance, 2023 - Wiley Online Library
We examine the effects of interactive and diagnostic uses of performance measurement
systems (PMSs) on two behavioural factors (procedural fairness perception and …

Core self-evaluations increases among Chinese employees: A cross-temporal meta-analysis, 2010–2019

X Lin, Y Luan, G Zhao, T Zhao, H Ding - Frontiers in Psychology, 2022 - frontiersin.org
The purpose of this paper is to investigate the changes in core self-evaluation (CSE) scores
among Chinese employees during 2010–2019. We conducted a cross-temporal meta …

The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt

J Eljammi Ayadi, S Damak… - Journal of financial …, 2021 - emerald.com
Purpose The effect of culture, through the accounting values of conservatism and secrecy,
on accounting judgments is an area of research extensively studied in developed countries …

Knowledge search breadth and depth and OI projects performance: a moderated mediation model of control mechanism

C Wang, S Brunswicker, A Majchrzak - Journal of Knowledge …, 2021 - emerald.com
Purpose This study aims to investigate the effects of project-level external knowledge search
breadth and search depth on the innovation performance of open innovation (OI) projects in …

The future of national culture in accounting research

SB Salter, HK Duong, G Gupta - Journal of International …, 2024 - publications.aaahq.org
ABSTRACT A society's culture affects its behavior and values. This study explores the role of
national culture in accounting research. It starts by updating the work of G. Hofstede, GJ …

Principles-based standards and accountants' financial reporting judgments: does work experience matter?

AM Cianci, GT Tsakumis - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose The purpose of this study is to examine accountants' application of principles-
based accounting standards to a lawsuit contingency recognition scenario and the potential …

Stakeholder and jurisdictional influence over IFRS 10's development

MT De Freitas, W van Zijl, AJ Ram… - South African Journal of …, 2024 - Taylor & Francis
The International Financial Reporting Standards are voluntarily adopted by 167 countries,
including countries in Africa, Australasia, Europe and South America. To maintain its …