Description
Book SynopsisIncludes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Table of ContentsList of Contributors. List of Reviewers. CALL FOR PAPERS. About the volume. A trail of unintended consequences: Management accounting information in a volatile environment. A new institutional analysis of IFRS. The relationship between auditor size and audit fees: further evidence from big four market shares in emerging economies. Factors Influencing Corporate Disclosure Transparency in the Active Share Trading Firms: An Explanatory study. Analysis of the determinants of corporate social responsibility disclosure in the annual reports of Tunisian listed firms. Corporate environmental and climate change disclosures: Empirical evidence from Bangladesh. The adoption of IPSASs in South Asia: A comparative study of seven countries. The roles of degree of competition and types of business strategies in adopting multiple performance measurement practices: some reflections from Bangladesh. The adoption of accrual accounting in the Indonesian public sector. Toward IFRS: economic consequences of accounting convergence in an emerging economy. Research in accounting in emerging economies. Research in accounting in emerging economies. Copyright page.
