Advances in International Accounting

Advances in International Accounting is a refereed, academic research annual, that is 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.

Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

Advances in International Accounting is now available online at ScienceDirect — full-text online of volumes 14 onwards.

LIST OF CONTRIBUTORS

EDITORIAL BOARD

REVIEWER ACKNOWLEDGEMENT

THE EFFECT OF VOLUME OF INTRAFIRM TRANSFERS ON MARKET METRICS
Kingsley O. Olibe and Zabihollah Rezaee
INTERNATIONAL ACCOUNTING STANDARDS AND FINANCIAL REPORTING UNIFORMITY: THE CASE OF TRINIDAD & TOBAGO
Anthony R. Bowrin
AN EMPIRICAL INVESTIGATION INTO THE IMPORTANCE, USE AND
TECHNICALITY OF SAUDI ANNUAL CORPORATE INFORMATION
Abdulrahman Al-Razeen and Yusuf Karbhari
MEASURING ACCOUNTING DISCLOSURE IN A PERIOD OF COMPLEX CHANGES: THE CASE OF EGYPT
Omneya H Abdelsalam and Pauline Weetman
CRITICALLY APPRECIATING SOCIAL ACCOUNTING AND REPORTING
IN THE ARAB MIDDLE EAST: A POSTCOLONIAL PERSPECTIVE
Rania Kamla
“BIG BANG” ACCOUNTING REFORMS IN JAPAN: FINANCIAL ANALYST EARNINGS FORECAST ACCURACY DECLINES AS JAPANESE GOVERNMENT MANDATES JAPANESE CORPORATIONS TO ADOPT INTERNATIONAL ACCOUNTING STANDARDS
Orapin Duangploy and Dahli Gray
CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: THE CASE OF INDONESIA
M. Hector B. Perera and Nabil Baydoun
LATIN AMERICAN BANKING INSTITUTIONS TRADING ON
NEW YORK STOCK EXCHANGE: CONVERGENCE-DIVERGENCE OF
LATIN AMERICAN ACCOUNTING STANDARDS AND US GAAP
Salvador Marin Hernandez, Mercedes Palacios Manzano, Alejandro Hazera and Carmen Quirvan
GERMAN REPORTING PRACTICES: AN ANALYSIS OF RECONCILIA-TIONS FROM GERMAN COMMERCIAL CODE TO IFRS OR US GAAP
Judy Beckman, Christina Brandes and Brigitte Eierle