Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly t

'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preocc

Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financia

This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides

International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially