We examine the influence of religiosity on professional accountants' judgments towards
global convergence of financial reporting using, as an example, the Islamic religiosity …

National economic culture has an indirect influence on accounting at the national level
through the mediating variable of institutions. The relationships are evaluated using …

Purpose This study aims to investigate whether auditors compromise their independence for
economically important clients in countries with a secrecy culture. Design/methodology …

This is the first empirical study that uses publicly available data to provide direct evidence
about the role of the qualitative characteristics (QCs) of financial information in …

Two different theoretical foundations in the literature relate to the quality of financial
reporting in public sector organizations: one theoretical foundation is based on economic …

We investigate whether variations in earnings management in the Asia-Pacific region
countries can be explained by the extent of IFRS adoption having regard to the diversity of …

The present study examines the impact of corporate governance mechanisms on
compliance with IFRS and financial reporting quality in some selected Gulf countries. The …

As a private organization, input legitimacy, being achieved when inputs received reflect the
opinions of all stakeholders involved, is a key issue for the IASB's acceptance as global …

Motivated by the global interest on tax avoidance and the unique nature and contribution of
family firms to the global economy, this study examines the impact of family ownership on …

Purpose The purpose of this paper is to examine the roles of country-level characteristics
versus firm-level characteristics in explaining variations in firms' voluntary strategy …