Pacific Accounting Review
Issue(s) available: 78 – From Volume: 9 Issue: 1, to Volume: 36 Issue: 1
The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda
Charl de Villiers, Ruth Dimes, Matteo La Torre, Matteo MolinariThis paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors…
International trade, mandatory IFRS adoption and financial reporting quality
Mariela Carvajal, Steven CahanThis study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS…
National culture, religiosity, and audited financial statements of small-scale MNCs
Maria Kontesa, Rayenda Khresna Brahmana, Hui Wei YouThe research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal…
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen