Accounting, Auditing & Accountability Journal: Volume 27 Issue 6

The transnational regulation of accounting: insights, gaps and an agenda for future research

Paul Gillis, Richard Petty, Roy Suddaby

The authors expect major shifts in thinking about the transnational regulation of accounting and how it will develop. This is a time for ideas as well as action. The global…

Transnationalism and the transforming roles of professional accountancy bodies: Towards a research agenda

Anna Samsonova-Taddei, Christopher Humphrey

The accounting regulation literature has recently devoted a significant degree of attention to delineating the roles of accounting firms as key professional actors in the…

Transnational standard setting in accounting : Organizing expertise-based self-regulation in times of crises

Sebastian Botzem

The last four decades have seen the rise of the International Accounting Standards Board (IASB) as the core locus of transnational accounting regulation. Initial steps of…

GAAP convergence or convergence Gap: unfolding ten years of accounting change

Lisa Baudot

The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards…

The development of national and transnational regulation on the scope of consolidation

Christopher Nobes

The purpose of this paper is to chart, analyse and attempt to explain, the changes in the scope of consolidation over the last century in national and transnational regulations…

Accrual-based earnings management in state owned companies: Implications for transnational accounting regulation

Francesco Capalbo, Alex Frino, Vito Mollica, Riccardo Palumbo

Opposition to transnational calls for the adoption of accrual-based accounting in the public sector may stem from arguments that it is associated with poor earnings quality. The…