Information to Authors Journal of International Accounting Research

2004 ◽  
Vol 3 (2) ◽  
pp. 97-100
Keyword(s):  
International Accounting ◽  
Accounting Research

How International Accounting Research Influences Policy and Standard Setting

2018 ◽  
Vol 17 (2) ◽  
pp. 1-11
Author(s):  
Mary E. Barth
Keyword(s):  
Financial Reporting ◽  
Standard Setting ◽  
Keynote Address ◽  
International Accounting ◽  
Research Topics ◽  
Reporting Standard ◽  
Accounting Research ◽  
Accounting Practice ◽  
Conducting Research

ABSTRACT For accounting to be a learned profession, research must play an important role in shaping accounting practice. This keynote address focuses on how international accounting research influences policy and financial reporting standard setting. It begins by clarifying what is, and is not, accounting. Next, it provides perspective on characteristics of the research that make it suitable for informing standard setters and identifies sources of research topics. Seven studies provide examples of research that can influence global financial reporting standard setting. The address closes by reinforcing the keys to conducting research to influence policy.

International Accounting Research: The Italian Context

2019 ◽  
Vol 19 (1) ◽  
pp. 73-83
Author(s):  
Giorgio Gotti ◽  
Marco Fasan
Keyword(s):  
Corporate Governance ◽  
Institutional Setting ◽  
International Accounting ◽  
Accounting Research ◽  
Societal Values ◽  
Accounting Choices ◽  
Big Picture ◽  
Italian Context ◽  
Institutional Feature ◽  
Research Studies

ABSTRACT Oftentimes, research ideas in the international accounting field arise from the comparison of different contexts and from the curiosity to understand how different constructs work in various settings. Despite knowledge and understanding of the institutional, cultural, and legal settings of countries are prerequisites for this kind of research, studies often focus on very narrow issues and do not allow a grasp of the big picture of the institutional feature of a country, and how this can influence managers' decisions related to accounting choices and disclosures. This paper aims at filling this gap and at fostering an understanding of the Italian institutional setting (e.g., culture, societal values, corporate governance, GAAPs, auditing, and tax regulations), thereby facilitating the work of international accounting researchers who wish to include Italian firms in their samples.

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