Advances in International Accounting

This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

ORGANIZATIONAL CONTEXT AND SELECTION OF INTERNATIONAL ACCOUNTING SOFTWARE: AN EXPLORATORY STUDY

THE TIMELINESS OF CORPORATE REPORTING: A COMPARATIVE STUDY OF SOUTH ASIA

THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE

THE ROLE OF ACCOUNTING INFORMATION IN STOCK MARKET LIBERALIZATION: EVIDENCE FROM KOREA

PREDICTING CONSOLIDATED EARNINGS IN JAPAN: THE INCREMENTAL USEFULNESS OF SUBSIDIARY EARNINGS

INTERIM REPORTING PRACTICES BY COMPANIES IN BAHRAIN: PREPARATION OF INTERIM ACCOUNTS AND EARLY ADOPTION OF IAS 34

ATTRIBUTES AND TECHNIQUES OF HIGHLY EFFECTIVE ACCOUNTING EDUCATORS: A MULTINATIONAL STUDY

ASSESSING CURRENCY EXCHANGE RATE EXPOSURE USING GEOGRAPHIC SEGMENT DISCLOSURES: THE IMPORTANCE OF CURRENCY-SPECIFIC TYPE AND DEGREE OF EXPOSURE

THE CHINESE SECURITIES REGULATORY COMMISSION AND THE REGULATION OF CAPITAL MARKETS IN CHINA

THE ENTERPRISE ACCOUNTING SYSTEM OF VIETNAM AND UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: A COMPARISON